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June 2010 Financial Reports FY 12 



FINANCIAL SECTION AND WARRANT 

FOR THE 

201 1 ANNUAL TOWN MEETING 

LINCOLN, MASSACHUSETTS 




SATURDAY, MARCH 26, 2011 

9:30 am 

BROOKS SCHOOL AUDITORIUM 



REPORT 

of the 

FINANCE COMMITTEE 

of the 

TOWN OF LINCOLN 

for the 

FISCAL YEAR 

JULY 1, 2011 - JUNE 30, 2012 



LINCOLN FINANCE COMMITTEE 



Peter Braun 

Karl Geiger 

Eric Harris 

Sanj Kharbanda 

John L. Koenig, Chair 

Laura Sander 

Ellen Meyer Shorb 



Table of Contents 



1. Introduction 1 

2. Overview 1 

3. Revenues 3 

4. Operating Expenditures 4 

5. Capital Expenditures 7 

6. Community Preservation Act 8 

7. Governmental Accounting Standards Board Statement No. 45 (GASB 45) 10 

8. Property Tax 11 

9. Looking Forward 11 

1 0. Departmental Budgets 

General Government 12 

Public Safety 13 

Education: 

Lincoln Public Schools 15 

Lincoln-Sudbury Regional High School 17 

Minuteman Career and Technical High School 20 

Public Works and Facilities 21 

Human Services 22 

Recreation, Conservation, Land and Celebrations 23 

Library 25 

Debt Service 26 

Pensions & Insurance 27 

Water Department 29 

1 1 . Appendix 

Table 1: Fiscal Detail FY '09- FY '12 30 

12. Outline of Town Meeting Procedures 36 

13. Warrant Articles 39 

14. Glossary 53 



1. Introduction 

The Finance Committee is charged with advising and making recommendations to Town Meeting on 
the budget, capital projects and other areas of finance, and administering the Town's Reserve Fund. 
The committee seeks to develop an overall budget that is fiscally prudent, that reflects the Town's 
values, and that meets the needs of residents. It also seeks to obtain broad public understanding and 
support for the budget that it recommends at Town Meeting. 

In this annual report we describe the FY '12 budget and its component parts, and provide supporting 
detail. Building the budget is a collaborative endeavor, and the Finance Committee works closely with 
many boards and committees. Among many others, we thank Lincoln Town Administrator Tim 
Higgins, Finance Director Colleen Wilkins, Assistant Town Administrator Anita Scheipers, Lincoln 
Public Schools Administrator for Business and Finance Buck Creel, and Lincoln-Sudbury Regional 
High School Director of Finance and Operations Judy Belliveau. 

2. Overview 

For FY '12, the Finance Committee is recommending a base budget of $30,799,1 50. For the fourth 
year in a row, the operating budget can be funded without an override. The Town has benefited from 
the strong financial position that it established before the national economic crisis, as well as from 
additional tax revenues generated by The Groves at Lincoln development. In addition, in recognition of 
the continuing economic crisis, and pursuant to the initial guideline set by the committee, requests for 
new spending by town budget agencies were modest. The FY ' 12 budget is largely a level services 
budget with a few new initiatives provided for, as described below. 

For FY '12, the property taxes on an average house (assessed value of $1 million) will increase by 
about $717 (5.9%) with the proposed budget. This increase includes the 2.5% increase in the operating 
budget ($295) and a 3.4% increase in the debt portion of the budget ($422) resulting from the addition 
of the four capital projects approved at the March 2010 Town Meeting (ambulance, IT Improvements, 
MacDowell land purchase and K-8 Schools feasibility study), and the Town Offices project proposed 
on the Warrant for this year's Town Meeting (Article 9). 

About .5% of the increase in tax revenue will come from new construction. Thus, these summary 
statistics, which do not correct for new construction, slightly overstate the financial impact of the 
FY '12 budget on most taxpayers. 

The Town budget is based on projections and assumptions which reflect local needs and available 
funds in the context of the economic and political conditions of the Commonwealth and the United 
States. The budget is heavily dependent on real estate taxes (the tax levy and excluded debt). In 2001, 
real estate taxes (tax levy plus excluded debt) accounted for 68% of revenue. In FY '12, real estate 
taxes are projected to account for about 80% of revenue. The Town has a small number of commercial 
properties. There are relatively few opportunities to increase local revenues. Although the FY '12 state 
budget is not yet known, the FY '12 budget is built on an assumption that state aid will decrease by 
1 0% as compared to FY '11. 

The Finance Committee builds the budget by reviewing available funds and revenue projections and 
setting aside funds for fixed costs, such as pensions, insurance and debt service. This process, which 
the committee calls a "funds available analysis," results in a budget guideline for the base budget. Last 



1- 



fall, the committee set the base budget guideline at 2.0%, based on preliminary (un-certified) results of 
FY ' 10 and assumptions that were considered reasonable at that time. 

As the national and state economic situation continues without clear signs of a recovery, the Finance 
Committee has supported little spending beyond level services. The new initiatives that are included in 
the FY '12 operating budget are a Town wide shared Facilities Manager, the reorganization of the 
Town's land use administrative functions and modest program improvements at the Lincoln Public 
Schools. 

In addition to the operating budget (Warrant Article 7) and capital budget (Warrant Article 8), Town 
Meeting will consider maintenance articles and other appropriations (Warrant Articles 10-13 & 16-18). 
The Finance Committee takes these other appropriations into account when determining the funds 
available for the operating and capital budgets. 

The Finance Committee places a high priority on maintaining adequate Emergency Reserves. 
Emergency Reserves allow unforeseen changes in revenues or needed expenditures to be addressed 
without undue disruption of ongoing activities. The committee also places a high priority on 
maintaining the Town's favorable bond rating, which reduces its costs of borrowing money and is the 
result of prudent financial management. Lincoln has a bond rating from S & P of AAA, the highest 
available rating. 

The committee's goal is to set aside an amount equal to 3 to 5% of the prior year's General Fund 
budget as Emergency Reserves (the General Fund budget is the Town operating budget less the total 
for the Water Enterprise Fund as shown in Table 1). The Finance Committee defines Emergency 
Reserves as unspent certified Free Cash, plus no more than half of the Reserve Fund, and the full 
amount of any Stabilization Funds. It is desirable that the 3% minimum be set aside entirely from 
unspent certified Free Cash. 

Over the last several years, the Finance Committee has sought to build the Town's financial reserves, 
following years in which they had been spent down. For FY '10, the unspent certified Free Cash on 
July 1, 2010 was $866,456, or 3% of the General Fund budget for that year (including capital and other 
articles). In FY '11, the Free Cash portion of the Emergency Reserves is projected to be $879,750, or 
about 3% of the General Fund budget (including capital and other articles). The actual amount will not 
be known until Free Cash is certified in the fall of 201 1 . 

Over the next five years, the Finance Committee anticipates that the usual year-to-year growth in the 
Town's revenue will continue to be insufficient to meet the goals of maintaining the existing level of 
services, maintaining and improving the Town's infrastructure, and modestly improving services in 
key areas. The reasons are many, but include the costs of personnel (which account for about 80% of 
the budget), the costs of special education at all grade levels, pension and insurance costs, the funding 
of accrued liability for retirement health insurance benefits, uncertainty about state aid, and substantial 
capital needs for Town buildings and the Lincoln Public Schools. 

Until the economy recovers, revenues from state aid and local receipts are unlikely to increase. To 
minimize the impact on real estate taxes, the Finance Committee will carefully scrutinize all spending 
requests that go beyond its annual budget guideline. Good management, a willingness by budgeting 
agencies to reduce or shift personnel to meet changing service needs, and cooperation of town 
employees, are also essential. Nonetheless, the Finance Committee anticipates that, although it has 



been possible to avoid an override to support the operating budget for FY '09 through FY ' 12, there is 
no certainty that it will be possible to avoid regular overrides in future years. 

3. Revenues 

Total town revenues for FY '12 are projected at $30,799,149 (excluding Water Department revenues), 
a 4.5% increase as compared to FY '11. Revenue from state aid is anticipated to decrease, while local 
receipts are projected to stay level, and excluded debt will increase, due to the addition of the four 
capital projects approved at the March 2010 Town Meeting (ambulance, IT Improvements, MacDowell 
land purchase and K-8 Schools feasibility study) and the Town Offices project proposed on the 
Warrant for this year's Town Meeting (Article 9). The projections for local receipts and state aid 
reflect the effects of the recession. 

The pie chart shows the revenue categories and the percentages of total revenue that they represent. 
The categories are real estate taxes (tax levy and excluded debt), local receipts, state aid, Free Cash, 
and other available funds. 



Revenues by Category: FY12 



Other Available 
Funds 

0.4% 




Excluded Debt 

7.0% 



Proposition 2 Vi allows towns to raise real estate taxes by 2.5% per year without an override. The tax 
levy may also increase because of taxes attributable to new construction. For FY '12, real estate taxes 
are projected to account for about 80% of revenue. As compared to FY '1 1, the tax levy is projected to 
increase by $1,507,578, including $548,528 within the Proposition 2 Vi limit and $160,000 from new 
construction, including "The Groves at Lincoln," the Deaconess Abundant Life Community that was 
approved at the Special Town Meeting in November 2006. 

Additional property tax revenues may be raised through debt exclusion, following approval by a two- 
thirds vote at Town Meeting and a majority vote at the Town Election. Excluded debt includes 
property tax revenues that pay for such Town debt (for example, a new fire truck, new buildings or 
major repairs to roads or existing buildings) as well as the Lincoln portion of the principal and interest 



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payments on debt for the Lincoln-Sudbury Regional School District. When payment is complete, the 
debt is retired and the property tax to fund the project is no longer collected. In FY '12, excluded debt 
is projected to represent 7% of revenues. 

The application of Free Cash is projected to provide 8% of FY '12 revenue. In October 2010, the 
Department of Revenue certified Free Cash for the Town from FY '10 at $3,340,772. This represented 
a 1 .3% increase from the amount certified in October 2009. Of the FY ' 12 total, $866,456 represents 
Free Cash that remains from prior years. This is the major component of the Town's emergency 
reserves. Other contributors to the Free Cash balance were: (1) turn backs from the Reserve Fund and 
health insurance and (2) receipts in excess of budget, such as for motor vehicle excise, licenses and 
permits and the provision of benefits for employees at the Hanscom Campus of the Lincoln Public 
Schools. The Free Cash balance is a major contributor to the Finance Committee's ability to propose a 
budget that can be funded without an operating override. 

Local receipts, which include excise taxes, rental fees, license and permit fees, investment income, cell 
tower income, and other fee income, such as parking, recreation and ambulance fees, are projected to 
provide 7.1% of revenue in FY '12, compared to 7.5% in FY '1 1. 

State aid, which includes Chapter 70 (education reform) funds, lottery, and other assistance, is 
projected to provide 4.7% of revenue in FY ' 12, compared to 5.2% in FY ' 1 1 . Actual State Aid is not 
yet known, as the state budget is determined after the Town budget, but it is projected to decrease by 
10%o as compared to FY '1 1 (as of this writing the Governor's budget proposes a 7% decrease in State 
Aid). If the actual decrease is smaller, the difference will accrue to Free Cash. If the actual decrease is 
greater, the Town will first look to available Free Cash to make-up the difference. 

Other available funds, which are projected to provide 0.4% of revenue in FY '12, compared to 0.8% in 
FY '1 1, are a small category of miscellaneous items, such as payments from the Water Department and 
Hanscom Air Force Base for certain services provided by the Town. In general, the amounts received 
are offset by corresponding debits. 

4. Operating Expenditures 

Total town operating expenditures are the total of the General Fund and the Water Enterprise Fund. 
The Water Department's operating budget ($1,012,641 for FY '12) is funded entirely through fees paid 
by water consumers. The General Fund budget includes all other operating expenditures. 

The proposed FY '12 budget is $31,81 1,790. The General Fund total is $29,725,451, exclusive of 
capital items and other articles. 

The pie chart shows the breakdown of expenditures by category (excluding Water Department 
expenditures). Education is the largest component, representing 45% of General Fund expenditures. 
This includes the Lincoln Public Schools, Lincoln-Sudbury Regional High School and Minuteman 
Career and Technical High School. For the two regional schools, the education component includes all 
costs to Lincoln, including debt service, pensions and insurance. For the Lincoln Public Schools, debt 
service, pensions and insurance are not included in the education component; they are part of the Town 
expenditures for these items. 



FY12 Expenditures by Category 



PL-BLIC SAFETY 

11»0 



GENERAL 

GOVERNMENT 

S% 




PUBLIC WORKS & 
FACILITIES 



HUM\N SERVICES 



DEBT SERVICE 
6°, 



The growth in the appropriated budget for the Lincoln Public Schools is 2.41%, exclusive of pensions 
and insurance. The budget for the regional school district is shared between Lincoln and Sudbury; it 
reflects a three-year rolling average of the number of students enrolled from each town. The FY '12 
apportionment ratio is estimated to be 15.12% for Lincoln and 84.88% for Sudbury, which is a lower 
percentage for Lincoln than in FY ' 1 1 . While the growth in Lincoln's portion of the high school's 
operating budget is projected to be no more than the growth allowed by the Finance Committee's 
budget guideline, Lincoln's assessment may be even less than the budget guideline due to factors 
discussed below (See "Lincoln Sudbury Regional High School"). If there is no override in Sudbury, 
Lincoln's assessment will be even lower. 

The growth in the General Government budget is 2.6%. The growth in the Public Safety budget is 
.87%o. Pensions and Insurance expenditures for FY ' 12 are projected at $5,723,818, compared to 
$5,790,886 for FY '1 1, a 1.16% decrease. Pensions and Insurance represent 19%) of General Fund 
expenditures. 

Debt service, excluding the debt service for the Lincoln-Sudbury Regional High School, is $1,816,213, 
a 54%) increase from FY '11, due to the addition of the four capital projects approved at the March 
2010 Town Meeting (ambulance, IT Improvements, MacDowell land purchase and K-8 Schools 
feasibility study) and the Town Offices project proposed on the Warrant for this year's Town Meeting 
(Article 9). 

The growth in required non-discretionary expenditures, such as pensions and insurance (and in 
particular health insurance) consumes most of the Town's annual increases in revenues and drives the 



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need for consideration of override budgets to simply maintain services. However, the Town 
Administrator and his team succeeded in reorganizing the Town's health insurance program resulting 
in a $200,000 reduction in the health insurance budget, which has helped the town meet the 2% budget 
guideline set by the committee. 

The categories of operating expenditures are covered in more detail in the departmental budget 
sections of this report. 

A P&L based presentation of Revenues and Expenditures for FY ' 12 compared to FY ' 1 1 follows: 



Town of Lincoln 


FY2012 Proposed Budget 




FY2011 


FY2012 


REVENUE 


Tax Levy 


21,830,391.08 


22,539,628.43" 


Excluded Debt 


1,395,022.09 


2,181,098.00 


Local Receipts 


2,102,705.55 


2,203,203.39 


State Aid 


1,421,760.00 


1,275,447. 18 * 


Other Available Funds 


255,168.65 


139,000.00 


Free Cash 


2,475,675.00 


2,460,772.00 


TOTAL REVENUE 


29,480,722.37 


30,799,149.00 






EXPENDITURES 


GENERAL GOVERNMENT 


2,496,903.00 


2,549,226.00 


PUBLIC SAFETY 


3,279,018.00 


3,307,415.00 


EDUCATION 


Lincoln K-8 School 


9,289,319.00 


9,513,105.00 


Lincoln Sudbury High School 


3,777,043.00 


3,770,762.00 


Minuteman 


63,000.00 


68,000.00 


PUBLIC WORKS & FACILITIES 


1,339,826.00 


1,396,445.00 


HUMAN SERVICES 


181,915.00 


184,164.00 


CULTURE & RECREATION 


1,372,762.87 


1,396,302.00 


DEBT SERVICE 


1,179,082.50 


1,816,213.00 


PENSIONS & INSURANCE 


5,790,886.00 


5,723,818.00 


CAPITAL PLAN 


376,292.00 


422,000.00 


STABILIZATION FUND 


- 


227,199.00 


WARRANT ARTICLES 


334,675.00 


424,500.00 


TOTAL EXPENDITURES 


29,480,722.37 


30,799,149.00 




BALANCE 


0.00 


0.00 



5. Capital Expenditures 

The Capital Planning Committee (CPC) makes capital expenditure recommendations. The CPC has 
one representative each from the Board of Selectmen, the K-8 schools, the Finance Committee, the 
Library, and the Conservation Commission, and two at-large members; the assistant Town 
Administrator is ex-officio. This diverse membership promotes an effective and objective discussion of 
each request. 

The CPC reviews all requests for equipment and facility and infrastructure construction or 
improvements with a life of 5 years or more and a value of at least $15,000. It also reviews 
maintenance warrant articles. This year the committee has received an additional charge by the Finance 
Committee to develop an annually revised 25 year capital plan, as well as to give diligent review and 
recommendations on funding for larger bondable capital items such as building construction or land 
purchases. The Finance Committee strongly believes that timely maintenance, and a comprehensive 
understanding of the Town's assets, is the best way to protect the Town's investment in capital 
infrastructure. All proposed capital expenditures are also assessed to determine whether they might 
qualify for funding under the Community Preservation Act. Appropriate requests are referred to the 
Community Preservation Committee for their review. 

Most approved capital expenditures are financed within the annual budget. Expensive items with a 
long useful life may be proposed for debt exclusion (bonding), which requires approval at Town 
Meeting and the Town Election. Bonding allows the Town to finance the purchase and spread the cost 
of capital items over several years, outside of the limitations of Proposition 2 l A. 

For FY '12, the Finance Committee set ceilings of $400,000 for capital expenditures within the annual 
budget and $225,000 for the annual maintenance warrant articles; including the new article for IT 
infrastructure maintenance, which in past years has been considered a capital expenditure. 

Initial FY '12 requests (cash/maintenance and bondable) totaled $8,105,662. A $664,000 request for 
paving funds was requested for possible bonding, but on Jan 3 1 st was withdrawn as a request by the 
Selectmen. The Capital Committee suggested the following disposition: 

Recommended funding for cash $422,000 

capital: 

Recommended funding for $203,000 

maintenance: 

Recommended for bonding/debt $6,427,662 

exclusion: 

Withdrawn from consideration: $872,000 

The Finance Committee has reviewed and approved these funding levels, and recommends the 
maintenance articles at proposed levels, but recommended only $5,800,000 for bonding of capital 
items, in consideration of a proposed allocation of $1,000,000 of Community Preservation Funds. 



Warrant Articles 

• Article 8, Cash Capital Expenditures: $422,000 

Hwy Wood Chipper $45 ,000 

Hwy Leaf Vac $20,000 

Fire Brush Truck $43,000 

Two Police Cruisers $66,000 

Dispatch Radio Receivers $12,000 

Hartwell Skylights $21,000 

Hartwell Asbestos Abatement $50,000 

Codman Barn Painting $ 5 5 ,000 

Cemetery Monument Conservation $ 1 0,000 

COA/Rec Center Feasibility Study $45,000 

Recreation Public Restrooms $55,000 

• Article 9, Town Offices Renovation (Bonded) at approximately. $5,800,000 
6. Community Preservation Act 

The Town of Lincoln approved the Community Preservation Act (CPA) in November 2002. Pursuant 
to the CPA, the Town levies a surcharge of 3% on Lincoln real estate bills. These local CPA revenues 
are matched by the state from a dedicated fund. Through FY '07, the state matched local CPA 
revenues at 100%. Due to an increasing number of cities and towns participating in the CPA, and a 
decline in funds to the state matching fund, Lincoln received a match of 81% on its FY '08 surcharge, 
45% based on its FY '09 surcharge, and 35% based on its FY '10 surcharge. The Community 
Preservation Committee projects a 35% match based on its FY ' 1 1 surcharge. 

The CPA requires that a Community Preservation Committee (CPC) be formed with four members 
appointed by the Selectmen and five other members nominated from each of the following: 
Conservation Commission, Housing Commission, Historical Commission, Planning Board, and 
Recreation Committee. The mandate of the CPC is to study the needs of the Town in consultation with 
other municipal boards and committees; to solicit input from the Town as to its community 
preservation needs, possibilities, and resources; and to make recommendations to the Town for 
expenditures in four areas of community interest: open space, preservation of historic structures, 
community housing (defined as low to moderate income housing), and recreation. Spending must be 
recommended by the CPC and approved at Town Meeting. 

Over the last eight years, the CPC has recommended, and the Town has approved, funding for the 
following projects: 



Battle Rd Farm Unit 

Bemis Hall roof replacement 

Codman Barn A restoration 

Construction of archival vault at the Library 


Appropriation 

150,000 
150,000 
112,000 
489,097 


Consultant to update Consolidated Housing Plan 
Control invasive species on conservation land 


12,000 
51,300 


Funding of Affordable Housing Trust 


1,713,500 


Funding of Conservation Fund 


225,585 


Historic records archive and preservation 


19,145 


Historic Town buildings needs assessment 


160,000 


Inventory of Historic properties 

Model historic preservation restriction easement 


23,250 
5,000 


Pierce House Repairs 


316,800 


Purchase of conservation land 


1,000,000 


Harrington Row property 


350,000 


Booth property 


250,000 


MacDowell property 


400,000 


Repairs & Improvements to Lincoln Library 


956,750 


Repairs to historic cemetery monument 


4,300 


Sunnyside Lane 


792,500 


Tot-lot at Codman Pool 


50,000 


Update of Library's fire suppression system 


131,542 


Admin Expenses 


17,000 


Fund debt service on borrowing for CPC project 


526,368 


GRAND TOTAL 


6,906,137 



The following chart summarizes money raised and appropriations to date. 
CPA Revenues and Appropriations 



Revenues 


FY '03-05 


FY '06 


FY '07 


FY '08 


FY '09 


FY '10 


FY'll* 


Town 


$910,371.00 


$532,920 


$590,877 


$583,127 


$607,048 


$574,463 


$620,178 


Revenues^ 
















State Match 


424,244 


'461,436 


500,519 


517,657 


420,180 


246,798 


$195,935 


Total Revenues 


1,334,615 


994,356 


1,091,396 


1,100,784 


1,027,228 


821,261 


$816,113 


Appropriations" 
















Housing 


508,500 


434,000f 






912,000 


553,500 


260,000 


Historic 


174,700 


271,047f 


331,182 


246,731 


528,385 


339,175 


139,500 


Conservation 


163,500 


350,000f 


36,500 


250,000 


56,585 


20,300 


400,000 


Recreation 






45,191 










Administrative 


5,000 
851,700 








5,000 
1,501,970 


3,000 
915,975 


3,000 


Total 


1,055,0471 


412,873 


496,731 


802,500 


Appropriations 

















* revenues not yet certified 
J includes interest earned 

# actual amount spent is shown, where less than appropriation 
t bonded over 1 years 



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At Town Meeting in March 201 1, the CPC anticipates recommending funding for the Town Hall 
renovation, Bemis Hall accessibility improvements, historic document restoration, historic cemetery 
monument restoration, the Historical Commission's continuing inventory of historic properties, the 
Affordable Housing Trust, the Housing Commission's update of the Housing Plan, purchase of the 
DeNormandie Route 2 property for conservation, administrative expenses, and debt service for 
previously approved projects. 

Warrant Articles 

• Article 14, Community Preservation Committee: 

Town Hall Renovation $ 1 ,000,000.00 

Bemis Hall Accessibility Improvements $40,000.00 

Library Historic Document Restorations $9,340.00 

Cemetery Commission Monument Restorations $38,000.00 

Historical Commission Property Inventory $15,000.00 

Housing Trust - Renewal of FY ' 1 1 Funds (New Units) $688,000.00 

Housing Trust - Buy-Downs $60,000.00 

Housing Commission Plan Update $20,000.00 

DeNormandie Property Conservation Purchase $100,000.00 

CPC Administrative Expenses $3,000.00 

FY ' 1 2 Debt Service - Previously Approved Projects $127,687.50 

TOTAL $2,101,027.50 

7. Governmental Accounting Standards Board Statement No. 45 

The Finance Committee has previously provided detail about the Town's liabilities for employee 
benefits under Governmental Accounting Standards Board (GASB) Statement No. 45, Accounting and 
Financial Reporting by Employers for Postemployment Benefits Other Than Pensions. According to 
this accounting rule, state and local governments must report the costs and obligations related to post- 
employment healthcare and other non-pension benefits. These are also known as OPEB (other post- 
employment benefits). Specifically, GASB 45 calls for municipal governments to recognize the 
benefits that have already been earned by active and retired employees as well as the benefits active 
employees will earn in the future. The liability was first recorded by the Town in its FY '09 financial 
statements. There is no requirement to fund the obligation, but the liability is likely to grow over time, 
creating implications for the Town's financial statements and credit rating. 

The Town is recognizing a significant OPEB liability for benefits to be received through its 
Postretirement Medical and Life Insurance Plan. The liability represents the present value of benefits 
earned to date and can be spread, or amortized, over a period of up to 30 years. After action by Town 
Meeting over the past several years, Lincoln's liability was reduced from an initial $61.7 million in 
2007 to $49.4 million (measured as of the last actuarial review using data at June 30, 2009). Biannual 
updates to the actuarial valuation are required. 

To date, the Town has chosen to pay the portion of the annual cost that represents the current-year 
benefits to retired employees as well as appropriating a small amount into the GASB 45 trust fund 
toward the larger liability. The balance in the fund is now $808,915. For FY '1 1, the latest valuation 
showed an annual required contribution of $4.6 million for FY '11, while the payment for current-year 
benefits is nearly $1 .7 million. The difference in these amounts each year is added to the liability; in 



10 



the current year, the liability will rise by $2.9 million. The Finance Committee is recommending that 
Town Meeting appropriate $ 1 50,000 (Article 1 7) in FY ' 1 2 as a further contribution to the trust fund 
against the liability. 

Our current practice of funding the annual cost of retirees and contributing a small amount to the trust 
fund puts Lincoln ahead of many peer communities in addressing the GASB 45 issue. Nevertheless, it 
will result in a growing obligation in the future. This increased liability will appear in the Town's 
financial statements as a reduction to fund balances. Lower balances could adversely affect the 
Town's AAA bond rating. The Finance Committee continues to explore options that could further 
reduce our liability without significant impact to the Town's operating position. 

8. Property Tax 

The table shows the estimated tax impact on an average house of the proposed FY '12 budget. The 
estimate assumes a FY '1 1 assessment value for the average single family home of $1 million. FY '12 
assessment values will be determined in the fall when the Town sets its tax rate. 



FY '12 Estimated Tax Impact 


Proposed Budget 

Average Tax Bill 


FY '11 

$12,388 


FY '12 

$12,896 


FY 12 Operating Budget 


$ Increase 
% Increase 




$295 
2.5% 


FY 12 Excluded Debt (existing) 


$ Increase 
% Increase 




$213 
1.7% 


Additional Excluded Debt 
Town Offices 


$ Increase 
% Increase 




$209 
1.7% 


Total Tax Bill with all Proposed Excluded Debt 

$ Increase . 
% Increase 




$13,105 

$717 
5.9% 



9. Looking Forward 

The Finance Committee works closely with the Town, the Lincoln Public Schools, Lincoln-Sudbury 
Regional High School, the Capital Planning Committee and independent Boards to anticipate the 
Town's future needs and to analyze the financial impact of these needs and various policy options for 
addressing them. The Town's land use choices, including changes in the number and types of houses, 
have an impact on school enrollment and infrastructure requirements. The Town's fiscal choices 
usually have an impact on the property tax. Although the budgets for FY '09 through FY '11 were, and 
the proposed FY '12 budget can be, funded without an operating override, it would be more in line 
with past experience to expect an override in FY ' 1 3 or soon thereafter. 



11 



The continuing budget challenge will be to manage Town finances prudently during what appears to be 
a slow recovery from the recession. This will require flexibility in responding to revenue forecasts that 
will frequently change, budgetary discipline, and moderation in the pursuit of new spending initiatives. 
At the same time, the Finance Committee anticipates the need to plan for major capital projects, such 
as those for the maintenance or renovation of Town buildings and for the renovation or replacement of 
buildings at the Lincoln Public Schools. 

At the moment, the Town is relatively underinvested in major capital projects as compared to its 
spending on the operating budget. In FY ' 12, funding for capital projects, such as the roads project 
approved at March 2009 Town Meeting, the four capital projects approved at the March 2010 Town 
Meeting (ambulance, IT Improvements, MacDowell land purchase and K-8 Schools feasibility study) 
and the Town Offices project proposed on the Warrant for this year's Town Meeting (Article 9), is 
projected to be about 5.9% of operating expenditures. Prudent municipal management suggests that 
funding for major capital projects should represent between 5 and 14% of operating expenditures. The 
committee will work with the Town, the Lincoln Public Schools, and the Capital Planning Committee 
to plan for capital projects and to sequence capital expenditures so as to minimize year-to-year changes 
in payments for debt exclusion. The Finance Committee also will work with the Town to develop a 
long-term plan for responding to GASB 45 and for funding the Post Employment Health Insurance 
Trust Fund. 

The Finance Committee will continue to place a high priority on maintaining adequate Emergency 
Reserves, working with the Town for expanded tax relief for those homeowners on limited or fixed 
incomes, and advocating for continued participation in the Community Preservation Act program. 

General Government 



FY '10 

Actual 


FY '11 
Budget 


FY '12 

Proposed 


$1,983,689 


$2,496,903 


$2,449,226 



General Information 

General Government includes: Board of Selectman, Finance Committee, Town Offices, Legal 
Services, Reserve Fund, Assessors, Law Department, Town Clerk, Registrar of Voters, Conservation 
Commission, Planning Board, Board of Appeals, Town Report and Town Buildings. The largest 
account is Town Offices, which includes personnel costs and administrative and financial department 
expenses. 

Key Issues 

• The FY ' 1 2 budget is a level services budget with the exception of an increase of $ 1 0,000 to 
support the creation of a Land Use Director position (by expanding the scope of responsibility 
of the Town Planner) to coordinate the activities of the Planning Board, Conservation 
Commission, Zoning Board of Appeals, Board of Health, Historic District Commission, 
Lincoln Historical Commission and Board of Assessors.. 

• The Reserve Fund is part of the General Fund, and is intended to cover extraordinary and 
unforeseen needs of the Town, the Lincoln Public Schools, and independent Boards. This year, 
we are proposing to lower the reserve fund by $100,000 and make a corresponding increase in 
the Snow and Ice budget to better reflect historical spending for snow plowing. 



12 



• FY 12 will be the first year of a new collective bargaining agreement. Negotiations are under 
way. 

Warrant Articles 

• Article 1 1, Town buildings maintenance: $65,500 

• Article 13, Information Technology infrastructure maintenance. In contrast to last year's 
investment in a substantial IT system upgrade, this year's request is to support basic 
maintenance: $59,500. 

• Article 16, Bright Light Award (bestowed on a volunteer or staff person whose efforts helped 
improve the quality of town services/programs or led to savings): $500 

• Article 17, Funds for Post Employment Health Insurance Trust Fund: $1 50,000. 

• Article 19, New Debt Service Stabilization Fund - The Finance Committee is proposing to 
appropriate any available funds within the non-override tax levy, after all operating and cash 
capital needs have been satisfied, to a new dedicated fund to be used to defray the cost of debt 
service as said costs increase to fund the Town Offices and K-8 School improvement projects. 



B $1,500,000 ■■ 



General Government 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 
■■Expenditures -♦-Percent Growth 



Public Safety 



FY '10 
Actual 


FY '11 
Budget 


FY'12 
Proposed 


$3,144,089. 


$3,279,018 


$3,307,415 



General Information 

Public Safety includes the police department, the fire department, emergency medical services, the 
building department, the communications center, emergency management and the dog officer. 



-13 



Key Issues 

• The FY ' 1 2 budget is a level services budget. The overall increase in the Public Safety segment 
of the budget was minimal due to staff turnover and a 25% reduction in the Police Educational 
Incentive. The Police Educational Incentive was sharply reduced due to the Commonwealth's 
failure to fund its share of the program. 

• There is no change in staffing. 

• FY ' 12 will be the first year of a new collective bargaining agreement. Negotiations are under 
way. 

Warrant Articles 

• Article 8C, Fire Brush Truck: $43,000 to replace the chassis of the existing truck. 

• Article 8D, Police-two cruisers: $66,000. The funds are to replace 2 police cruisers, following 
an annual replacement schedule. 

• Article 8E, Dispatch Radio Receiver: $12,000. To locate a radio receiver at The Groves. 



52,500,000 ■ 



3 52,000,000 



* 51,500,000 



51,000,000 • 



Public Safety 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 



■ Expenditures -^-Percent Growth 



14 



Lincoln Public Schools 



FY '10 
Actual 


FY '11 
Budget 


FY '12 
Proposed 


$9,118,428 


$9,289,319 


$9,513,105 



General Information 

As in prior years, the Lincoln Public Schools are working to maintain and improve their educational 
programs and their facilities within the fiscal constraints established by the budget. 

In 2009, the School Committee received an invitation from the Massachusetts School Building 
Authority to conduct a feasibility study for a school building project on the Ballfield Road campus. 
The Town approved a maximum of $650,000 in funding for the study; the state will reimburse 
approximately 40 percent of the costs, so the maximum cost to the Town will be $390,000. The 
purpose of the study is to determine the most appropriate solution, one which is educationally sound 
and fiscally responsible, to problems with the existing facilities. The feasibility study will lead to a 
recommendation for the replacement or extensive renovation of the existing K-8 buildings. To date the 
School Committee has authorized a School Building Committee to conduct the study and the School 
Building Committee has hires Skanska, USA, Inc. as the Owner's Project Manager and OMR 
Architects, Inc. as the Designer. A final building program will require approval of both the Town and 
the Massachusetts School Building Authority. 

The FY ' 1 2 operating and capital budgets support level services and modest program improvements 
that address needs in curriculum and instruction, professional development, and facilities operations 
and maintenance. Examples are expansion of a summer math support program for students who need 
remedial instruction or enrichment, a program to support struggling students in literacy and transition 
to next grades and expansion of professional development programs with a particular focus on 
standards-based instruction, assessment and reporting, expanding math content understanding and 
addressing the social and emotional needs of students. 

Key Issues 

• Enrollment in FY '12 for grades kindergarten to grade eight is projected to decrease slightly, 
from 602 to 594 students, continuing a recent trend of slowly declining enrollment. The 
number of classroom sections is expected to be 32, as compared to 33 in FY '11. The class 
sizes are consistent with School Committee policy, as revised in 2007, and reflect the district's 
commitment to maintain small class sizes, a hallmark of the Lincoln Public Schools. In the 
middle school grades 6 and 8, where there is a particular decline in the cohort size, staffing has 
been adjusted resulting in a reduction 2.0 fulltime equivalent teachers. Adjustments to the 
schedule will allow the school to maintain the existing educational program 

• Personnel costs represent about 74% of the school budget. The School Committee is in 
negotiations with the Lincoln Teacher's Association and anticipates a contract agreement in the 
very near future. The FY ' 12 budget includes funds to support negotiations with the teacher's 
association. The district other two bargaining units, custodians and secretaries are entering the 
third year of a three year contract. 

• Special education costs are projected remain essentially the same in FY ' 12 as compared to 
FY ' 1 1 . The budget includes about $13,500 of "special education circuit breaker" 
reimbursement, versus $70,000 in FY '1 1, and $46,000 of Medicaid reimbursement, both 
reimbursement programs received for expenditures in prior years. 



15 



• The school budget has benefited from the various federal stimulus-funding programs and will 
again apply approximately $56,000 received through the EdJobs program to avoid additional 
teacher layoffs. 

• The METCO program is a long-standing desegregation program that integrates minority 
students from Boston with resident students in the Lincoln School. The program is viewed by 
the School Committee as a fundamental means of educating children about living in a diverse 
world. The METCO Program is supported by a state grant managed through the Department of 
Elementary and Secondary Education, which helps to offset the cost of the program on the 
appropriated school budget. The state allocation has been reduced each year for the past five 
years, which has resulted in program adjustments and increased impact on the school budget. 
The School Committee is committed to working with other METCO districts to advocate for 
appropriate funding for the METCO program. 

• The school department is entering the final year of its contract with the federal government to 
provide educational services at Hanscom Air Force Base. The School Committee operates two 
schools on the Base: The Primary School which serves students from pre-kindergarten to grade 
three, and the Middle School which serves students in grades four to eight. In addition to 
providing all of the funding required for the operation of the Hanscom Schools, the contract 
also provides 45% of the cost of operations for the Central Office. This includes personnel 
costs, funding for professional development programs, shared instructional materials and 75% 
of the cost of operations of the Lincoln Preschool located in the Hartwell Building. 

• The School Committee has approved two proposals to collaborate with town-side operations. 
The first is to establish a Shared Facilities Director who will have the responsibility of 
overseeing maintenance and capital initiative for schools and town buildings managed by the 
School Committee and the Board of Selectmen. The structure of the position is based on the 
successful model developed by the school department, which has been in operation for the past 
three years. The School Committee has also approved a request from the Board of Selectmen 
to temporarily locate Town Offices on the Ballfield Road campus in the event that the Town 
Hall Renovation Project is approved. Space has been allocated in the Hartwell Building and 
the Pods. 

Warrant Articles 

• Article 8F, Hartwell skylight flashing repairs: $2 1 ,000. 

• Article 8G, Hartwell vinyl asbestos tile: $50,000 

• Article 10, Annual classroom maintenance: $50,000 

• Article 18, Transfer Medicaid reimbursements into budget: $46,000. 



-16 



510.000,000 
$9,000,000 
$8,000,000 
$7,000,000 
$6,000,000 
$5,000,000 
$4,000,000 
$3,000,000 
$2,000,000 
$1,000,000 
$- 



Lincoln School 



I 



V 



FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 



na Expenditures — ♦— 



Percent Growth 



Lincoln- Sudbury Regional High School 





FY '10 
Actual 


FY '11 

Final 
Assessment 


FY'12 
Proposed 

(Level 
Services) 


FY'12 
Proposed 

(Sudbury No 
Override) 


Total Budget: 


$25,990,522 


$26,683,706 


$28,246,716 


$27,054,120 


Offsets*: 


3,769,050 


3,128,028 


3,240,551 


3,115,529 


Total Assessment: 


22,651,838 


23,489,883 


24,949,947 


23,882,373 


Lincoln Share: 


$3,515,843 


$3,675,358 


$3,770,762 


$3,609,345 



* Offsets do not include SBAB reimbursement on construction and premium offsets for the debt service 

General Information 

The high school's FY '1 1 enrollment is 1,609. This is 21 students below the 1,630 projected as of a 
year ago and represents the second consecutive year of decrease following decades of stable or 
growing student counts. The high school attributes the decrease mainly to a recent trend of students 
leaving for private schools, at least in part because of concerns with higher class sizes and other 
budget-related program decreases. For FY '1 1, this trend was more notable with Lincoln eighth 
graders, of whom nearly 19% chose to attend private school rather than the public high school, while 
approximately 4% of eighth graders from Sudbury chose a private school option. FY ' 12 enrollment is 
projected to increase by 3 students to 1,612. 



17 



Each town's share of the annual payment obligation to the high school ("assessment") is determined by 
a three-year rolling average ("apportionment ratio"), which measures the town's relative number of 
students enrolled at the high school (as well as out-of-district special education and charter/choice 
school programs). For FY '12, Lincoln's apportionment ratio will decrease by 0.52%, to 15.12%. 
Lincoln's ratio had increased in recent years (from the most recent low of 14.19% in FY '07), but has 
been in the 12-16% range for about the last 20 years. 

The "Total Budget" shown in the above chart is the sum of the operating budget, which is subject to 
each town's respective Finance Committee guideline, and debt service, which is determined by the 
terms of the construction bonds. The "Offsets" are then subtracted to determine the "Total 
Assessment", and the "Lincoln Share" is then determined by the apportionment ratio. As seen in the 
chart, the "Offsets" are expected to continue at lower levels than in the past. 

The regional agreement requires that the high school's budget be the lowest budget approved by 
Lincoln or Sudbury. At the time of this writing, Sudbury's Finance Committee had not adopted a final 
budget recommendation. The high school estimates that a "Level Services" operating budget 
(exclusive of debt service), that allows for programming and operations at current levels with a 3% 
inflation factor for general expenses and an assumption of level state aid, would total $25.6 million 
prior to application of offsets. This is a 6.9% operating budget increase. Under a Level Services 
scenario, Lincoln's assessment would be $3,771 million, an increase of 2.6% above the FY '11 
assessment. The "Sudbury No Override" operating budget would result in 1.87%) growth and require a 
reduction of expenses or additional revenue of almost $1.2 million compared to a Level Services 
operating budget. Under the Sudbury No Override budget, Lincoln's assessment would be $3,609 
million, a reduction of 1.8% from FY '11. Lincoln's budget is sufficient to accommodate either of 
these two budget scenarios. 

The high school has outlined a series of actions it will undertake if the current "Sudbury No Override" 
budget is adopted. These include eliminating 14.69 full-time equivalent (FTE) professional staff 
positions, of which 12.50 FTE are teachers and counselors. Among the impacts would be reductions in 
class offerings and an increase in the average class size to 27.3 students from 24.3 in the current year. 
In addition, 5.31 FTE support staff positions would be cut. A variety of other reductions in supplies 
and miscellaneous expenses would also occur. At the same time, the high school anticipates accessing 
accumulated balances of athletic fee revenues, increasing athletic fees, and applying certain 
contingency funds to offset further cuts. 

Reduced state and federal aid are factors in the FY '12 no override budget. The high school has 
projected a 5% reduction in Chapter 70 state aid, which represents about $125,000. The amount of 
state aid assumed for FY '12 is 0.8% below the amount received in FY '09. Federal "stimulus" or 
"ARRA" aid helped reduce the impact of state aid reductions in recent years, but this funding expires 
in FY ' 1 1 . Some positions funded with ARRA monies will be absorbed into the operating budget 
under Level Services or eliminated under the Sudbury No Override budget. A portion of Federal 
Education Jobs Funding, which was received in FY'l 1, will be carried over to maintain some FTEs 
that would otherwise be lost in FY' 12, but those funds provide a stop-gap measure and will not be 
available in FY' 13. 



IS 



Key Issues 

• The "Total Budget" includes items not normally found in local school budgets, such as health 
insurance, other insurance and other employee benefit expenses. Growth in these non- 
discretionary costs continues to exert pressure on the discretionary aspects of the budget. 

• The high school is operating under a teacher's union contract effective for FY '10-12. For 
FY '12, all teachers are entitled to a 2.0% cost-of-living increase, and certain teachers who 
have been at the maximum steps on the salary scale are entitled to an additional 1% increase. 
Including the positions funded with ARRA grants in FY ' 1 1 that will be funded from the 
regular budget in the FY ' 12 Level Services scenario, total salary increases are 5.1%. 

• The high school has negotiated favorable utility arrangements, allowing the FY '12 budget to 
be flat to FY '11. 

• Special education expense for out-of-district placements is expected to increase 22%. While 
the number of students has remained generally stable at between 32 and 38 in recent years, an 
increase in the number of placements to 52 (known as of this writing) along with the increased 
complexity of needs has resulted in cost increases of over $600,000 in FY '12. At the same 
time, special education transportation costs will grow 10% and state funding through the 
Circuit Breaker program will decline by 25%. 

• The Middlesex County Retirement System assessment for the pensions of eligible non-teaching 
staff is budgeted to increase 1 1.5%, in large part due to investment declines in the prior years 
and earlier than anticipated retirements of staff. The pensions of teachers and eligible 
administrators are provided by the Massachusetts Teachers Retirement System, for which the 
high school does not make an employer contribution. 

• Health insurance for both active employees and retirees is obtained through a purchasing group 
that is self-insured for most health plans. Health insurance rates will rise 14.5%). 

• Interest costs incurred for the building construction bonds will decrease by approximately 
$78,000 from FY ' 1 1 . The bonds require level principal payments. 



Lincoln LSRHS Assessment 



i Expenditures 
-Percent Growth 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FV11 FY'12 



19 



Minuteman Career and Technical High School 





FY '10 
Actual 


FY '11 
Actual 


FY '12 

Proposed 


Total District Budget 


$17,496,001 


$16,238,678 


$16,435,376 


Lincoln's Assessment 


$52,640 


$63,000 


$68,000 



General Information 

Minuteman Career and Technical High School provides career and technical education in more than 20 
professional and occupational fields and a full college academic program serving a diverse student 
body with multiple learning styles and associated career exploration. With full-time enrollments in 
grades 9-12, Minuteman also has a variety of part-time, after-school, middle school, career and 
technical educational activities, and college and industrial linkages. 

Lincoln is one of 16 member municipalities comprising the Minuteman Regional School District 
which includes Acton, Arlington, Belmont, Bolton, Boxborough, Carlisle, Concord, Dover, Lancaster, 
Lincoln, Needham, Stow, Sudbury, Wayland, and Weston. The district is funded by a combination of 
assessments from each of its municipal members, state and federal reimbursements, and tuition 
payments by non-member municipalities for their own enrolled students. Assessment of member 
towns is based primarily on the proportion of their students attending to the total of member town 
enrollments. 

Key Issues 

• In the fall of 201 1 Minuteman experienced a 60% increase in the Freshman Class. New 
recruitment and communication strategies were executed and have included parents, alumni, 
and advisory committee members in bringing the value of a Minuteman education to the public. 

• As of October 2010, two high school students and two half day students were enrolled from 
Lincoln, providing a full time equivalent (FTE ) of 3 Lincoln students. The total enrollment, in 
grades 9-12 was 618. 

• The Massachusetts School Building Authority ( MSBA ) invited Minuteman to the Feasibility 
phase of a renovation project. All of the 16 member towns approved the Feasibility funding of 
$724,000 during 2010. The first phase of the project included the completion of an enrollment 
study, a strategic plan, and a review of the Regional District Agreement. In late Spring of 201 1 
the study committee expects to provide member communities with further details regarding the 
potential scope of the project. 



-20 



Minuteman Regional High School 
Lincoln Assessment 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY "1 2 



■ Expenditures -♦-Percent Growth 



Public Works and Facilities 



FY '10 
Actual 


FY '11 
Budget 


FY '12 
Proposed 


$1,273,526 


$1,339,826 


$1,496,445 



General Information 

Public Works & Facilities includes Engineering & Consulting, DPW Operation & Maintenance, Snow 
& Ice Control, Street Lighting, Tree Warden, Building Maintenance, Rubbish Removal, Transfer 
Station and Cemetery. 

Key Issues 

• Following approval in FY '09, the Town began to spend $5.5 million to repair the town's major 
roadways. Phase I roads (i.e., Bedford Road North, Trapelo Road, Baker Bridge Road, Sandy 
Pond Road and Route 126) were completed in the fall of 2009. Phase II roads (i.e., Lincoln 
Road, Bedford Road and Route 117) will be reconstructed in the summer of 201 1. 

• Lincoln receives Chapter 90 funds from the state each year, typically about $200,000 
depending on the state budget. These funds are typically used to resurface secondary roads. 
Once Phase II of the major roads project is completed (expected in October of 201 1) a plan will 
be developed for the secondary roadways. 

• The FY '12 operating budget is essentially a level-service and level-staff budget; however, 
$36,000 has been added to fund the town's share of a Shared Facilities Manager that will result 
from a town-school collaboration to ensure proper stewardship of town buildings. 



21 



• FY ' 1 2 budget will be the first year of a new collective bargaining agreement. Negotiations 
toward a successor agreement are under way. 

Warrant Articles 

• Article 8 A, DPW Wood Chipper: $45,000 - How much wood would the DPW chip if the DPW 
could have the right equipment to chip more wood? 

• Article 8B, DPW Leaf Vacuum: $20,000 - To help with fall leaf clean-up along roads and 
paths. 

• Article 81, Cemetery monument conservation: $10,000 

• Article 15, Chapter 90 appropriation for roads. Funds provided by the Commonwealth. 



Public Works & Facilities 








$1,400,000 ■ 


















■ 10% 


$1,200,000 • 










/ 






Expenditures 

W if) 7* 

05 00 O 
O O O 

o o a 

"o "o "o 
o o o 
o o o 




\ 


m 


\ 






/ 




% 
o 

5% ^ 

c 
d) 
o 

5 

0% o- 


$400,000 ■ 






If 












-5% 


$200,000 ■ 






HI 














f S 


<c A << A << A O « A < A << A « A 










■■Expenditures —*— Percent Growth 







Human Services 



FY '10 
Actual 


FY '11 
Budget 


FY '12 
Proposed 


$159,300 


$181,915 


$184,164 



General Information 

Human Services covers a broad range of programs. It includes the Board of Health, the Council on 
Aging, Veteran's Services, the Housing Commission, and the Minuteman Home Care Membership. 
The Council on Aging is the largest component. Lincoln has an agreement with Concord that provides 
for inspection services and health-related technical support. 

Key Issues 

• The FY ' 12 budget is a level-services budget. There is no change in staffing. 



22 



• Board of Health services are provided through an inter-town agreement with the Town of 
Concord. 

• The budget includes $ 1 8,000 for veteran's benefits, an amount sufficient to cover the cost of 
one twelve-month claim. The state reimburses 75% of town expenditures for Veterans services, 
so the net cost to the town of such a claim would be $4,500. 

Warrant Articles 

• Article 8H, Painting of the Codman Farm Barn A: $55,000 

• Article 8 J, Feasibility study for the CO A and Recreation Committee: $45,000 



Human Services 



5200,000 
5180,000 
5160,000 
5140,000 

(0 

jjj 5120,000 

= 5100,000 ■ 

a 
x 

W S80.000 




\/ 



40% 

35% 

30% 

25% 
r 
1 

20% § 

o 

15% c 



FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 



■ Expenditures -e-Percent Growth 



Recreation, Conservation Land, Celebrations, and Pierce House 





FY '10 
Actual 


FY '11 
Budget 


FY'12 
Proposed 


Recreation 


$360,313 


$371,340 


$380,561 


Conservation Land 


$79,967 


$84,084 


$86,415 


Celebrations 


$21,565 


$22,405 


$22,965 


Pierce House 


$44,367 


$45,477 


$40,000 



General Information 

A six member Recreation Committee, half elected and half appointed by the Board of Selectmen, 
oversees the Recreation Department. Staffed by a director and assistant director, the department 
provides a range of recreational activities for citizens of all ages. It manages all of the Town's 
recreational facilities, including the tennis courts, playgrounds, playing fields and the Codman Pool. 
The department also operates a children's summer camp and schedules use of facilities at the Lincoln 
School campus for after-hours activities. 



23 



Effective in 2007, the Recreation Department assumed responsibility for organizing town celebrations, 
including Memorial Day, all July Fourth festivities, and the Pierce Park Summer Concert Series. The 
conservation land budget includes expenses for the maintenance and recreational use of conservation 
land. Since FY "07, personnel costs for the Pierce House have been included in this category. 

Key Issues 

• The FY ' 12 budget is a level services and level staff budget. 

• The Recreation Department continues to recover approximately 90% of its costs from user fees. 

• Pierce House bookings and revenues have recovered somewhat in 2010, allowing the Pierce 
House fund to make a contribution to the Pierce House Manager's compensation. The Pierce 
House fund covers all operating expenses of the House but for the Manager's salary which is 
budgeted under this section of the Town's general budget. 

Warrant Articles 

• Article 8K, Construction of public restrooms/storage building on the Lincoln School campus for 
the Recreation Committee: $55,000 

• The Conservation Commission supports the Community Preservation Committee's 
recommendation to appropriate $ 1 00,000 from the Community Preservation Fund (under Article 
14 of the Warrant) to contribute to the acquisition and preservation of 55 acres of land located just 
north of Route 2 and east of Bedford Road. This land has long been listed as "Land of 
Conservation and Recreation Interest" in our Open Space and Recreation Plan. 



Recreation, Conservation Land , Celebrations and Pierce House 



5600,000 



5400,000 



5200,000 



5100,000 ■ 




20% 



FY03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 



i Expenditures -♦- Percent Growth 



24 



Library 



FY '10 
Actual 


FY '11 

Budget 


FY '12 
Proposed 


$835,282 


$849,457 


$866,361 



General Information 

The Lincoln Public Library maintains full service staffing and a collection commensurate with the 
needs of a highly literate community. Lincoln's library use increased dramatically to historic highs in 
FY 2010 with no increase in hours. The record-high number of patron visits (102,319) was up 24% 
from the previous year, and reference questions and attendance at special children's and adult 
programs and exhibits also increased. Circulation of both printed and recorded materials reached an 
all-time high of 177,51 1 items. 

The Library's experienced staff provides a wide range of services for adults, teens and children seven 
days a week from October to April, six days a week in spring and fall, and five days a week in July and 
August. Free Internet access is available on computers in the reference room and children's 
department, and throughout the Library on a 20 MB wireless connection. Through the LPL website 
www.LincolnPL.org , residents have online access 24/7 to reference sources, downloadable books, 
language-learning, and the resources of the Minuteman Library Network's forty-two member libraries. 

The Library and the Town Clerk jointly manage the archives, which include a climate-controlled vault, 
but the salaries and utility costs are entirely in the Library budget. In addition, the Library trustees and 
staff continue to manage and to maintain the historic and architecturally significant Library building 
and grounds that anchor the town center and include the town's War Memorial. 

The Friends of the Lincoln Library continue to provide substantial financial support through their 
annual appeal and monthly used book sale. In October 2010, The Friends hosted a party to raise funds 
for audio-visual equipment for the library. The Library also sponsored events with other community 
organizations, including the Council on Aging, the Recreation Department, the Cultural Council, and 
the DeCordova Museum. 

Key Issues 

• This budget will allow the Library to continue to open the same schedule during FY ' 1 2 as 
FY'll. 

• No additional staff hours are included for the expanded Town Archives, even as more material 
is collected and catalogued and as documents are prioritized for preservation treatments and 
digitalization. 

• Rapidly increasing availability of Internet-based library services depends on the Town's IT 
Department maintaining up-to-date computers, Internet connections, and website capability at 
the Library and on continued staff training and professional development. 

• New carpet will be installed in the basement during FY ' 1 1 . 

• The Library depends almost entirely on donations raised by The Friends to pay for adult and 
children's programs, publicity, printing, and professional development opportunities. 

• Continued participation by both Library Trustees and staff in town-wide efforts, such as Long 
Range Master Plan, IT strategic plan, capital planning, and the Healthy Communities Project, 
is essential to keeping the Library's resources and common space available to the community. 



25 



Warrant Articles 

Article 12, Library building maintenance: $28,000 



Library 



■Expenditures 
-Percent Growth 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 



Debt Service 



FY '10 
Actual 


FY '11 
Budget 


FY'12 
Proposed 


$277,846 


$1,179,083 


$1,816,213 



General Information 

Debt service represents principal and interest payments on the Town's outstanding loan obligations. It 
increases when Town Meeting authorizes short-term borrowing or the issuance of bonds. It decreases 
as the loans or bonds mature. Because principal is traditionally repaid on a level basis and interest is 
paid on outstanding balances, debt service is "front loaded" with high payments initially that decline as 
principal is paid down over time (unlike a mortgage payment that remains level throughout its life). 
Municipal bonds may not be retired on an accelerated basis in order to take advantage of declining 
interest rates. The Town of Lincoln has the highest long-term bond rating available, AAA, from S & P. 
This means the lowest borrowing costs available for future indebtedness. Town approval of debt 
exclusions (votes to exclude debt service from Proposition 2 I/2 property tax limitations) is a positive 
credit rating factor. 



26 



Debt service for LSRHS is part of the high school budget and not included in this section of the report. 

Key Issues 

• Remaining debt service costs represent continued payments on previously-issued debt for a 
variety of projects. 

Warrant Articles 

• Article 9, Town Offices Project (Bonded) $5,800,000 

o The amount of debt service related to this project in the FY 12 budget is $390,000 and is 
contingent upon the passage of the debt exclusion at the ballot and town meeting. Absent 
authorization, debt service will be reduced by $390,000. 



Debt Service 












Eza Expenditures 


■ 5% 


$1,800,000 • 


X\ /^v 


-♦-Percent Growth 


• ■ 0% 


♦^ 


V \ JY 




■ -5% 


51,600,000 • 






■\ / 1 




■ -10% 










ivy 




■■ -15% 


$1,400,000 ■ 








n v i 




■ ■ -20% 
• ■ -25% 


% $1,200,000 ■ 










I ■ ■ 








■ -30% | 


3 












I 






- -35% o 


.- 








■ 








■ -40% O 


"° $1,000,000 ■ 








ill 










0) 

a 
















■ ■ -45% c 

Q) 

■ -50% o 


UJ $800,000 • 










: 














■ -55% S. 

■ -60% 


$600,000 










:' . j 'I 












■ ■ -65% 

■ ■ -70% 


$400,000 ■ 










! : : 






I 






■ -75% 


















ii 




■ -80% 


$200,000 ■ 








in 


1 




■ - -85% 
■ -90% 


FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 



Pensions and Insurance 



FY '10 
Actual 


FY '11 
Budget 


FY'12 

Proposed 


$4,930,590 


$5,790,886 


$5,723,818 



General Information 

This category covers retirement insurance, unemployment insurance, health insurance, 
FICA/Medicare, life insurance, and general insurance, e.g., property and casualty. Overall for FY12 
this budget is 1 . 1 6% below FY 1 1 . 



27 



The Town is a member of the Middlesex Retirement System and contributes annually to a retirement 
fund that covers public sector employees within the former Middlesex County. The assessment 
continues to grow each year as employees earn a portion of their retirement with each year of service, 
as well as the requirement to fully fund the liability by the year 2035. This funding schedule is a 
change from the previous requirement to fund the liability by the year 2028 as a response to the 
investment losses resulting in 2008. For FY ' 12, the cost is expected to increase by 5.8% as compared 
to FY '11. 

The Town offers several health insurance plans to its employees, including employees of the Lincoln 
Public Schools. These expenses are carried in this line item, not in the K-8 School Budget. As 
mentioned in the expenditure overview section, health insurance savings were realized due to the 
reorganization of the health insurance program. 

The Town also pays for unemployment, life insurance and employee related FICA/Medicare costs. 
State and federal law, personnel by-laws, and union contracts determine the Town's contributions. 

General Insurance includes worker's compensation, liability insurance, and the bonding of appropriate 
Town personnel. This cost of this insurance is expected to increase by 5.7% in FY '12 due to premium 
increases. 



Pensions and Insurance 




i Expenditures 



■Percent Growth 



28 



Water Department 



FY 40 
Actual 


FY '11 
Budget 


FY '12 
Proposed* 


$927,223 


$1,035,999 


$1,012,641 



*Budget includes a $50,000 emergency reserve fund that reverts to the water surplus fund if not used. 

General Information 

The Water Department maintains Lincoln's water supply and distribution system and assures the 
quality of the Town's drinking water. Its operating budget is funded entirely through fees paid by 
water consumers. Revenues in excess of operating costs are contributed to a surplus fund, for capital 
or emergency use. The surplus fund balance is approximately $1 .0 million. 

Key Issues 

• Lincoln's water usage is currently 79 gal/day/person. The state Department of Environmental 
Protection has required that Lincoln reduce usage to 65 gal/day/person by December, 20 1 1 . 
The Water Department is considering various approaches to accomplish this reduction. 

Warrant Articles 

• Article 20, Engineering services for treatment plant and distribution system: Amount to be 
determined. 



Water Department 



S800.000 

















— 
















~~ 











% 

50% O 

5 

c 

25% o 



FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY"I1 FY'12 
■■Expenditures — •— Percent Growth 



29 



TABLE 1 

FISCAL DETAIL 

FY 2010-2012 



GENERAL GOVERNMENT 



SELECTMEN 
Personnel Services 
Expense 
TOTAL 1290 



ACTUAL 

EXPENDITURES 

FY10 



CURRENT 

BUDGET 

FY11 



400.00 
3,000.00 



PROPOSED 

BUDGET 

FY12 



400.00 
3,000.00 



"1290 




TOWN OFFICES 






Personnel Services 774,569.10 






Expense 282,935.49 






TOTAL 1290 1,057,504.59 



FINANCE COMMITTEE 

Expense 

TOTAL 1310 



796,352.00 


813,546.00 


443,884.00 


453,814.00 


1,240,236.00 


1,267,360.00 






350.00 


500.00 



RESERVE FUND 

Reserve Fund Appropriation 

TOTAL 1320 



ASSESSORS 
Personnel Services 



LAW DEPARTMENT 

Expense 

TOTAL 1510 



46,535.52 


50,784.00 


53,513.00 


76,032.58 


78,380.00 


78,235.00 


122,568.10 


129,164.00 


131,748.00 






120,000.00 


120,000.00 


120,000.00 



TOWN CLERK 
Personnel Services 
Expense 
TOTAL 1610 



36,077.56 
4,078.43 



108,194.00 
6,000.00 



110,983.00 
5,800.00 



REGISTRARS OF VOTERS 
Personnel Services 
Expense 
TOTAL 1620 



150.00 
6,220.52 



r 1171 




CONSERVATION COMMISSION 








Personnel Services 


118,024.51 






Expense 


2,551.34 



200.00 


204.00 


12,300.00 


12,546.00 


12,500.00 


12,750.00 






124,918.00 


127,259.00 


6,400.00 


6,035.00 



TOTAL 1710 



PLANNING BOARD 
Personnel Services 
Expense 
TOTAL 1750 

BOARD OF APPEALS 
Personnel Services 
Expense 
TOTAL 1760 



111,231.85 
2,875.70 



21,892.75 
1,344.89 



125,300.00 
3,020.00 



23,091.00 
3,700.00 



139,468.00 
3,080.00 



24,022.00 
3,400.00 



TOWN REPORT 
Expense 
TOTAL 1950 

TOWN BUILDINGS 
Personnel Services 
Expense 
TOTAL 1990 



TOTALS FOR GENERAL GOVERNMENT 











1191 





51,271.36 
59,502.41 



110,773.77 
1,983,688.59 



52,532.00 
71,175.00 


53,246.00 
72,925.00 


123,707.00 
2,496,903.00 


126,171.00 
2,449,226.00 



30 



PUBLIC SAFETY 



FY10 



1211 



1221 



POLICE DEPARTMENT 
Personnel Services 
Expense 
TOTAL 21 10 

FIRE DEPARTMENT 
Personnel Services 
Expense 
TOTAL 2210 



1,245,895.60 

75,410.57 

1,321,306.17 



1,116,188.00 

53,300.00 

1,169,488.00 



1,302,250.00 


1,296,540.00 


71,280.00 


73,251.00 


1,373,530.00 


1,369,791.00 




1,160,134.00 


1,184,403.00 


53,300.00 


53,300.00 



1,213,434.00 



1,237,703.00 



1231 



EMERGENCY MEDICAL SERVICES 
Personnel Services 
Expense 
TOTAL 2310 



49,650.11 
23,932.00 



73,582.11 



65,429.00 
23,932.00 



67,216.00 
23,932.00 



1249 



1251 



BUILDING DEPARTMENT 
Personnel Services 
Expense 
TOTAL 2490 

COMMUNICATIONS CENTER 
Personnel Services 
Expense 
TOTAL 2510 



172,659.75 

3,906.16 

176,565.91 



275,788.02 

33,610.03 

309,398.05 



174,015.00 
7,040.00 



284,511.00 
33,673.00 



173,415.00 
5,840.00 



286,051.00 
38,496.00 



1291 



EMERGENCY MANAGEMENT 
Personnel Services 
Expense 
TOTAL 2910 



1,400.00 
11,810.84 



13,210.84 



1,500.00 
10,492.00 



11,992.00 



1,740.00 
10,492.00 



12,232.00 



1292 



DOG OFFICER 
Expense 
TOTAL 2910 



9,000.00 



9,000.00 



,629.00 



8,629.00 



1299 



PUBLIC SAFETY BUILDING 
Personnel Services 
Expense 
TOTAL 2990 



TOTALS FOR PUBLIC SAFETY 
EDUCATION 

1310 



LOCAL SCHOOL SYSTEM 
Personnel Services & Expense 
TOTAL 3100 



10,810.80 
61,325.00 



72,135.80 



3,144,089.16 



9,118,428.41 
9,118,428.41 



15,002.00 


15,116.00 


67,460.00 


68,994.00 


82,462.00 


84,110.00 




3,279,018.00 


3,307,415.00 



9,289,319.00 



9,289,319.00 



9,513,105.00 



9,513,105.00 



1331 



LINCOLN-SUDBURY REG HS 

Regional School District Assessment 3,599,840.67"' 3,777,042.62 3,770,762.00 

TOTAL 3310 3,599,840.67 " 3,777,042.62 3,770,762.00 



1332 



MINUTEMAN REG VOC TECH SCH 
Regional School District Assessment 



TOTAL 3320 
TOTALS FOR EDUCATION 



12,770,909.08 



63,000.00 


68,000.00 


63,000.00 


68,000.00 




13,129,361.62 


13,351,867.00 



-31- 



PUBLIC WORKS & FACILITIES 


FY10 


FY11 


FY12 






1411 


ENGINEERING & CONSULTING 








Expense 


75,000.00 


90,000.00 


92,000.00 


TOTAL 41 10 


75,000.00 


90,000.00 


92,000.00 


1422 


DPW OPERATION & MAINTENANCE 










Personnel Services 


548,238.80 


578,397.00 


571,010.00 


Expense 


190,314.34 


232,609.00 


247,715.00 


TOTAL 4220 


738,553.14 


811,006.00 


818,725.00 






1423 


DPW SNOW & ICE CONTROL 





Personnel Services 
Expense 



36,024.75 
187,629.58 



68,980.00 
47,860.00 



69,000.00 
150,180.00 



TOTAL 4230 


223,654.33 


116,840.00 


219,180.00 






STREET LIGHTING 




Expense 


36,605.00 


45,000.00 


45,900.00 


TOTAL 4240 


36,605.00 


45,000.00 


45,900.00 




TREE WARDEN 




Expense 


6,100.00 


6,250.00 


6,375.00 



1429 DPW BUILDING 


Expense 21,060.93 26,405.00 26,650.00 


TOTAL 4290 21,060.93 26,405.00 26,650.00 




1433 


RUBBISH REMOVAL 




Expense 12,041.01 




TOTAL 4330 12,041.01 






1434 


TRANSFER STATION 




Personnel Services 36,254.56 74,990.00 81,220.00 




Expense 112,865.58 139,060.00 139,600.00 




TOTAL 4340 149,120.14 214,050.00 220,820.00 






1435 FACILITIES DEPARTMENT 


Personnel Services 36,000.00 


TOTAL 36,000.00 






1491 


CEMETERY DEPARTMENT 




Personnel Services 860.10 3,075.00 11,595.00 
Expense 10,531.00 27,200.00 19,200.00 




TOTAL 4910 11,391.10 30,275.00 30,795.00 






TOTALS FOR PUBLIC WORKS & FACILITIES 1,273,525.65 1,339,826.00 1,496,445.00 




HUMAN SERVICES 




1511 BOARD OF HEALTH 


Expense 20,894.04 24,982.00 25,507.00 


TOTAL 51 10 20,894.04 24,982.00 25,507.00 




1 522 MINUTEMAN HOME CARE 


Expense 1,199.00 1,200.00 1,224.00 


TOTAL 5220 1,199.00 1,200.00 1,224.00 


1541 COUNCIL ON AGING 


Personnel Services 112,886.17 121,833.00 126,633.00 


Expense 14,296.07 14,900.00 12,800 00 


TOTAL 5410 127,182.24 136,733.00 139,433.00 




1543 VETERANS' SERVICES 

Expense 10,024.69 18,000.00 18,000.00 




TOTAL 5430 10,024.69 18,000.00 18,000.00 



TOTALS FOR HUMAN SERVICES 



-32 



CULTURE & RECREATION 


FY10 


FY11 


FY12 










1611 


LIBRARY 




Personnel Services 


592,146.28 


611,248.34 


618,649.31 




Expense 


174,783.30 


177,308.53 


180,611.80 




TOTAL 61 10 


766,929.58 


788,556.87 


799,261.11 








1612 


LIBRARY BUILDING 






Expense 


67,000.00 


60,900.00 


67,100.00 




SUB-TOTAL 


67,000.00 


60,900.00 


67,100.00 




Capital Outlay 






TOTAL 6120 


67,000.00 


60,900.00 


67,100.00 








1631 


RECREATION DEPARTMENT 






Personnel Services 


279,563.00 


283,590.00 


289,111.00 




Expense 


80,750.00 


87,750.00 


91,450.00 




TOTAL 6310 


360,313.00 


371,340.00 


380,561.00 






1651 


CONSERVATION LAND 




Personnel Services 


67,411.08 


71 ,434.00 


73,765.00 




Expense 


12,556.51 


12,650.00 


12,650.00 




TOTAL 6510 


79,967.59 


84,084.00 


86,415.00 






1661 


CELEBRATIONS COMMITTEE 




Expense 


21,565.00 


22,405.00 


22,965.00 




TOTAL 6610 


21,565.00 


22,405.00 


22,965.00 






16931 


PIERCE HOUSE 




Personnel Services 


44,367.00 


45,477.00 


40,000.00 




TOTAL '016620 


44,367.00 


45,477.00 


40,000.00 






TOTALS FOR C 


ULTURE & RECREATION 


1,295,775.17 


1,372,762.87 


1,396,302.11 




DEBT SERVICE 










176-177 


BEMIS, TOWN OFFICE ROOF, POOL 




Principal Long-Term Debt 


100,000.00 


100,000.00 


100,000.00 




Interest Long-Term Debt 


19,000.00 


15,620.00 


12,180.00 




Interest Short-Term 




TOTAL 7340 


119,000.00 


115,620.00 


112,180.00 






1791 


INTEREST SHORT-TERM DEBT 




Interest Short-Term Debt 


15,000.00 


25,000.00 


25,000.00 




TOTAL 7910 


15,000.00 


25,000.00 


25,000.00 






1792 


FIRE TRUCK-ENGINE 2 




Principal Long-Term Debt 


45,000.00 


45,000.00 


45,000.00 




Interest Long-Term Debt 


13,162.50 


11,812.50 


10,463.00 




TOTAL 


58,162.50 


56,812.50 


55,463.00 






17738 


FIRE TRUCK PUMPERATANKER 




Principal Long-Term Debt 


20,000.00 


20,000.00 


20,000.00 




Interest Long-Term Debt 


5,850.00 


5,250.00 


4,650.00 




TOTAL 


25,850.00 


25,250.00 


24,650.00 






17748 


ROAD PROJECT 




Principal Long-Term Debt 




595,000.00 


595,000.00 




Interest Short-Term Debt 


59,833.33 


220,000.00 


129,300.00 




TOTAL 


59,833.33 


815,000.00 


724,300.00 



33 







FY10 


FY11 


FY12 


17749 


EMS AMBULANCE 










Principal Long-Term Debt 




42,000.00 


40,000.00 




Interest Long-Term Debt 




8,400.00 


3,600.00 




TOTAL 




50,400.00 


43,600.00 




17750 


MACDOWELL LAND ACQUISITION 


' 








Principal Long-Term Debt 






79,300.00 




Interest Long-Term Debt 




36,000.00 


31,720.00 




TOTAL 




36,000.00 


111,020.00 




17751 


IT STRATEGIC PLAN 










Principal Long-Term Debt 






145,000.00 




Interest on Short Term Debt 




29,000.00 


29,000.00 






TOTAL 




29,000.00 


174,000.00 






17752 




SCHOOL BUILDING FEASIBILITY STUDY 










Principal Long-Term Debt 






130,000.00 






Interest on Short Term Debt 




26,000.00 


26,000.00 






TOTAL 




26,000.00 


156,000.00 














17753 


TOWN OFFICES RENOVATION 






390,000.00 












TOTALS FOR DEBT SERVICE 


277,845.83 


1,179,082.50 ' 


1,816,213.00 




UNCLASSIFIED 




INSURANCE 


1911 


RETIREMENT ASSESSMENT 










Expense 


1,220,329.52 


1,334,417.00 


1,411,028.00 




TOTAL 91 10 


1,220,329.52 


1,334,417.00 


1,411,028.00 




1913 


UNEMPLOYMENT INSURANCE 










Personnel Services 


32,298.34 


30,000.00 


30,000.00 




TOTAL 9130 


32,298.34 


30,000.00 


30,000.00 




1914 


HEALTH INSURANCE 










Personnel Services 


3,144,173.77 


3,766,895.00 


3,575,561.00 




Expense 


15,984.50 


18,000.00 


20,000.00 




TOTAL 9140 


3,160,158.27 


3,784,895.00 


3,595,561.00 




1915 


LIFE INSURANCE 










Personnel Services 


6,957.02 


9,000.00 


9,000.00 




TOTAL 9150 


6,957.02 


9,000.00 


9,000.00 




1916 


FICA/MEDICARE 










Personnel Services 


270,434.07 


293,781.00 
293,781.00 


320,222.00 
320,222.00 




TOTAL 9160 


270,434.07 




1942 


GENERAL INSURANCE 










Expense 


240,413.15 


338,793.00 


358,007.00 




TOTAL 9420 


240,413.15 


338,793.00 


358,007.00 




TOTALS FOR UNCLASSIFIED 


4,930,590.37 


5,790,886.00 


5,723,818.00 










TOTALS FOR GENERAL FUND 


25,602,877.99 


28,769,754.99 


29,725,450.11 



34 



WATER ENTERPRISE FUND 


FY10 


FY11 


FY12 




61451 WATER DEPARTMENT 








Personnel Services 
Expense 


331,595.69 
416,035.10 


386,098.00 


350,350.58 


425,900.00 


433,290.00 


SUB-TOTAL 


747,630.79 


811,998.00 


783,640.58 


Capital Outlay 


179,591.82 


179,000.00 


179,000.00 


TOTAL 4510 


927,222.61 


990,998.00 


962,640.58 




r 614513 WATER DEPARTMENT 


Emergency Reserve 


0.00 


45,000.00 


50,000.00 


TOTAL 614153 


- 


45,000.00 


50,000.00 




TOTALS FOR WATER ENTERPRISE FUND 


927,222.61 


1,035,998.00 


1,012,640.58 




APPROPRIATION SUMMARY - 




GENERAL GOVERNMENT 


1,983,689 


2,496,903 


2,449,226 


PUBLIC SAFETY 


3,144,089 


3,279,018 


3,307,415 


EDUCATION 


12,770,909 


13,129,362 


13,351,867 


PUBLIC WORKS & FACILITIES 


1,273,526 


1,339,826 


1 ,496,445 


HUMAN SERVICES 


159,300 


181,915 


184,164 


CULTURE & RECREATION 


1,295,775 


1,372,763 


1,396,302 


DEBT SERVICE 


277,846 


1,179,083 


1,816,213 


UNCLASSIFIED 


4,930,590 


5,790,886 


5,723,818 


WATER DEPARTMENT 


927,223 


1,035,998 


1,012,641 


' 


TOTAL -ARTICLE 7 


26,762,946 


29,805,753 


30,738,091 



35 



An Outline of Town Meeting Procedures 

Set forth below is a brief description of Town Meeting procedures which govern the presentation, 
consideration and voting on matters which come before Town Meeting. It is hoped this summary will 
answer some questions which citizens have regarding Town Meeting, and may serve to make the 
Meeting run more smoothly and efficiently. While it may not answer all questions people have, it does 
outline what appears to the Moderator to be the more important facts and basic procedures relating to 
Town Meeting. 

Warrant - The Warrant is the Agenda for the actions to come before Town Meeting. It constitutes 
official notice to the Town of the matters to be considered in general terms, and indicates the 
sponsoring Town Department or Agency who will present the Motion and lead the discussion under 
the Warrant Article. It is worth noting that Articles in the Warrant are not self executing; there needs 
to be a Motion presented to the Meeting with respect to action to be taken under each Article. 
Typically the Article will be "to see if the Town will . . . [take some action]" and the Motion will be 
"Moved: That the Town . . . [take the action]". The Motion can be virtually identical with the Article or 
it can be somewhat more precise and specific as long as it is within the "scope" of the Article. As the 
Article serves the purpose of giving notice to the Town as to what is to be considered no Motion, nor 
any Amendment to a Motion, can go beyond or cover matters outside of what could reasonably be 
considered to have been included in the Article. For example, if the Article is to see if the Town will 
vote to purchase a police cruiser for $50,000, it would not be within the scope of the Article for the 
Motion to be to purchase a police cruiser and a fire engine for $150,000. It would, however, be within 
the scope of the article if the motion was to purchase a police cruiser for $30,000. It is up to the 
Moderator to determine if a motion or an amendment to a motion meets the "scope" requirement. 

The Articles in the Warrant will be taken up at the Meeting in the order in which they are printed in the 
Warrant unless the meeting votes to take an Article out of order. One exception to this rule relates to 
those Articles which are on the Consent Calendar, as to which see the discussion below. If there are 
two or more Articles which deal with the same or similar matters or issues, it may be desirable and 
appropriate for the sponsor of the Articles to make some general comments about all the related 
Articles before presenting the individual Motions under each one. 

Motions - As indicated above there needs to be a Motion presented to the Town to be voted on 
under each Article. If it happens, as it does from time to time, that prior to Town Meeting but after the 
Warrant has been printed and posted the sponsor of the Article decides not to go forward with it, there 
must still be a Motion to dispose of the Article, the usual one being a motion to "pass over" the Article. 
As you come into the auditorium for the Meeting, one of the documents set out on the table to pick up 
will be a printed sheet of the proposed Motions to be made under each of the Articles. There may be 
some Articles (usually referring to by-law amendments) which state that the amendment is on file at 
the Town Clerk's office. These amendments will also be included in the Motion Sheet. When the 
Article is called for presentation the sponsor may read the Motion as printed if it is short or may make 
the Motion "as printed on the Motion Sheet" if it is longer. If there are any changes or refinements to 
the printed Motion, these will, of course, be noted. An explanation of the proposed Action will then be 
made by the sponsor, some of which will be very brief and some may require more detailed 
explanation. The general guideline is to limit the explanation to no more than ten (10) minutes and 
this is usually but not always followed (most notably with the presentation of the budget). There may 
be other Town Boards that wish to speak with respect to action proposed under an Article after which 
there is opportunity for general discussion and debate from the floor of the meeting. Anyone wishing 
to make a comment or raise a question need only raise his or her hand and when called upon by the 
Moderator, may stand and wait for the delivery of a portable microphone by one of the pages. When 
called upon to speak please give your name and your street address and then raise your question or 
make your comment. Once again, there is no hard and fast rule as to time but for speakers from the 



-36- 



audience floor a two to three minute period should be sufficient. Amendments to a Motion can always 
be made, assuming they fall within the scope of the Article, as discussed above. If someone knows in 
advance of an Amendment they wish to make, it would be helpful to provide the text of that 
Amendment in writing to the Moderator. However it is not necessary to have a carefully worked out 
Amendment in advance. The Moderator and Town Counsel are willing and able to help with the 
wording of any proposed Amendments. Citizen engagement is vital in making Town Meeting an 
effective form of government. Please do not hesitate to ask questions or to express opinions or 
concerns. 

Voting - Most motions which are made at Town Meeting are adopted by majority vote, although 
there are a few which by reason of a statute or Town By-Law require two-thirds vote - e.g. motions to 
borrow or to amend the Zoning By-Laws. If there are amendments which have been made to 
motions, the meeting first votes on the Amendment and then on the main motion as amended, if the 
amendment passes, or on the main motion without the amendment, if it fails. Voting is done first by 
voice vote and if the Moderator is uncertain whether the motion passes (sometimes those in the 
minority have louder voices!) the Moderator will call for a standing vote and if it is still unclear there 
will be a count by tellers appointed by the Moderator. It should be noted that the Moderator's 
determination of the result of the vote is final, unless seven voters stand and challenge the 
determination, in which event a count will be made. In accordance with a Town By-Law adopted a 
few years ago the same procedure is followed when a two-thirds vote is required; once again seven 
voters can challenge the Moderator's determination, in which case a count will be taken by the tellers. 

Procedures for Voting on the Budget - The Budget as printed in this booklet is presented by the 
Finance Committee and after discussion and before any votes the Moderator will allow the major 
budgeting agencies - town and schools - to make further comments on their proposed expenditures. 
Following this, the Moderator will go down the Budget line by line and ask if anyone wishes to hold out 
any line item for further discussion or amendment. To hold a budget item out, simply raise your hand 
to be recognized then identify the budget line item number of concern. Once this process is 
completed, the Budget excluding the items held out will be voted on, presumably without further 
discussion, and we will then go back and take up each line item which has been held out for 
discussion and separate vote. The Moderator will typically return to the person holding out each item 
to begin the discussion. 

Override Budget - In years when an Override Budget is presented by the Finance Committee, that 
Budget is also printed in the booklet and will be presented first and voted on in the manner outlined 
above. However, an affirmative vote on an Override Budget at Town Meeting is subject to a further 
affirmative vote on a specific override amount at the Town Election on the Monday following 
Saturday's Town Meeting. Therefore in order not to have to return and vote on the Non-Override 
Budget (also printed in the booklet) in the event the override on the ballot fails at the Monday election, 
the Meeting then will go through and vote on a second, Non-Override Budget under the same 
procedures outlined above. That vote will only become operative if the override question on the ballot 
is defeated. (Note that this year there is no override budget being presented by the Finance 
Committee.) 

Consent Calendar - Pursuant to the Town's By-Laws the Moderator can designate certain Articles 
which are considered to be routine, non-controversial and/or of a minor nature and which are not 
expected to generate any discussion or opposition to be placed on the Consent Calendar. The 
Articles so designated, and the motions to be made under each Article, are listed on the Consent 
Calendar which is included in the mailing with the budget and the warrant. When the Meeting reaches 
the first of these Articles the entire Consent Calendar (even though the Articles may not be 
consecutive) will be considered. The Moderator will first go down the list of Articles on the Consent 
Calendar to determine if anyone wants to remove an Article from the Consent Calendar. Any 



37 



individual voter can do so by indicating the Article to be removed, in which event it will be taken up in 
the normal manner in its regular sequence on the Warrant. The motions under the Articles remaining 
on the Consent Calendar will be adopted in a single vote, presumably unanimous, which will 
incorporate the votes under each of the Articles as printed on the Consent Calendar. This procedure 
speeds up and expedites the conduct of the business of the Meeting by not requiring individual 
presentation and discussion of those Articles which are deemed to qualify for Consent Calendar 
treatment. 



-38 



TOWN OF LINCOLN, MASSACHUSETTS 

ANNUAL TOWN MEETING: Saturday, March 26, 2011: 9:30 a.m. 
ANNUAL ELECTION: Monday, March 28, 2011: 7:30 a.m. - 8:00 p.m. 

2011 WARRANT 




TOWN OF LINCOLN 

COMMONWEALTH OF MASSACHUSETTS 

MIDDLESEX, ss 

To either of the Constables of the Town of Lincoln in said County: 

GREETINGS: 

In the name of the Commonwealth you are hereby required to notify the legal voters of said Town of 
Lincoln qualified to vote at Town Meeting for the transaction of Town Affairs to meet for the annual 
election at the Smith School Gymnasium on Monday, the twenty-eighth day of March, 2011 next, 
starting at 7:30 a.m., then and there to act on the following Article 1, and also to meet for the annual 
town meeting in the Donaldson Auditorium in said Lincoln on Saturday, the twenty sixth day of 
March, 2011 at 9:30 a.m., then and there to act on the following articles, except Article 1, by 
posting a copy of this Warrant, by you attested, in said Town, seven days, at least before the 26th day 
of March next." 

The polls for voting the ballot on Monday, March 28, 2011 will be opened at 7:30 a.m. and will be 
closed at 8:00 p.m. 



Any person requiring this warrant in a larger print format, or anyone 
requiring handicap related assistance at the town meeting, please contact the 
Selectmen's Office at 781-259-2600 prior to Wednesday, March 16, 2011. 
Every reasonable attempt will be made to provide the necessary assistance. 



Note: Town meeting shall be continued to Tuesday, March 29th, 201 1 at 7:30 p.m. if needed. 

-39- 



ARTICLE 1 

To bring in their votes for one or more members for each of the following offices; 

Moderator for three years 

Board of Selectmen for three years 

Board of Assessors for three years 

School Committee for three years 

School Committee for three years 

Water Commissioner for three years 

Board of Health for three years 

Board of Health for one year 

Cemetery Commissioner for three years 

Planning Board for five years 

Commissioner of Trust Funds for three years 

Trustee of Bemis Funds for three years 

DeCordova Sculpture Park and Museum for four years 

Housing Commission for three years 

Recreation Committee for three years 

LS Regional School Committee for three years 

LS Regional School Committee for three years 

And to consider the following questions: 

Question 1 Shall the Town of Lincoln be allowed to exempt from the provisions of proposition 

two and one-half, so-called, the amounts required to pay for the bond issued in order to complete the 
full code upgrade and renovation project of the Town Offices building, and including all costs 
incidental and related thereto? 

YES NO 

ARTICLE 2 

To bring in their votes for any Committees, Commissioners, Trustees, and other officers required by law to 
be elected by ballot or otherwise. 

Selectmen 

ARTICLE 3 

To receive and act upon the reports of the Town Officers, Committees, Commissioners and Trustees. 

Selectmen 
ARTICLE 4 

To see if the Town will vote to fix the salaries and compensation of the several elective officers of the 
Town and to determine whether any Department, Board or Committee shall be authorized to employ for 
additional compensation any of its members and to fix additional compensation of such members; or take 
any other action relative thereto. 

-40- 



Selectmen 

ARTICLE 5 

To see if the Town will vote to accept Chapter 73, Section 4 of the Acts of 1986 as amended by Chapter 
126 of the Acts of 1988, for the purpose of increasing the real estate tax exemptions by 100 percent to all 
persons who qualify for property tax exemptions under Clauses 17, 17C, 17C1/2, 17D, 22, 22A, 22B, 22C, 
22D, 22E, 37, 37A, 41, 41B and 41C under Chapter 59, Section 5 of the Massachusetts General Laws; or 
take any other action relative thereto. 

Assessors 

ARTICLE 6 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to fund the Town's Senior Tax Work-off 
Program, as established pursuant to Massachusetts General Laws, Chapter 59, Section 5K, as amended by 
Chapter 27, Section 24, of the Acts of 2009, which amendment increased the maximum deduction that 
eligible seniors may take; or take any other action relative thereto. 

Selectmen 



ARTICLE 7 

To see if the Town will vote to raise and appropriate a sum of money for the necessary and expedient 
purposes of the Town; or take any other action relative thereto. 

Finance Committee 



ARTICLE 8 

To receive and act upon a report of the Capital Planning Committee, and to see if the Town will vote to 
raise and appropriate a sum of money by taxation, by transfer from available funds, by borrowing or any 
combination thereof, to purchase the following capital items or to fund the following capital projects; or 
take any action in relation thereto. 



41 - 



FY12 CAPITAL PROJECTS 




ITEM 


$AMT 


SPONSOR 


A 


To fund the purchase of a replacement 
wood chipper, and any related equipment, 
for the Highway Department, including 
all costs incidental and related thereto, 
and to authorize disposal of, by sale or 
otherwise, any related excess equipment. 


$ 45,000 


Selectmen 


B 


To fund the purchase of a replacement 
leaf vacuum system, and any related 
equipment, for the Highway Department, 
including all costs incidental and related 
thereto, and to authorize disposal of, by 
sale or otherwise, any related excess 
equipment. 


$ 20,000 


Selectmen 


C 


To fund the purchase of a replacement 
brush truck, and any related equipment, 
for the Fire Department, including all 
costs incidental and related thereto, and to 
authorize disposal of, by sale or 
otherwise, any related excess equipment. 


$ 43,000 


Selectmen 


D 


To fund the purchase of two replacement 
cruisers, and any related equipment, for 
the Police Department, including all costs 
incidental and related thereto, and to 
authorize disposal of, by sale or 
otherwise, any related excess equipment. 


$ 66,000 


Selectmen 


E 


To fund the purchase and installation of a 
police radio system receiver, and any 
related equipment, for the Police 
Department, to work in conjunction with 
the existing dispatch communication 
system, including all costs incidental and 
related thereto, and to authorize disposal 
of, by sale or otherwise, any related 
excess equipment. 


$ 12,000 


Selectmen 


F 


To fund the necessary repairs of the 
Hartwell School building skylights and 
flashings, including all costs related and 
incidental thereto. 


$ 21,000 


School Committee 


G 


To fund phase 3 of the necessary asbestos 
abatement work at the Hartwell School, 
including all costs incidental and related 
thereto. 


$ 50,000 


School Committee 


H 


To fund the painting of the Codman Farm 
Barn A, including all costs incidental and 
related thereto, 


$ 55,000 


Selectmen 



-42- 



I 


To fund necessary conservation 
restoration of various monuments located 
in the Arborvitae Cemetery, including all 
costs incidental and related thereto. 


$ 10,000 


Cemetery Commission 


J 


To fund the completion of a feasibility 
study for the COA and Recreation 
Committee regarding future needs and 
facility options for a community center 
serving residents of all ages, including all 
costs incidental and related thereto. 


$ 45,000 


COA/ Recreation 


K 


To fund the construction of a public 
restroom/storage building on the Lincoln 
School Campus for the Recreation 
Committee, including all costs incidental 
and related thereto. 


$ 55,000 


Recreation 



ARTICLE 9 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to complete the full code upgrade and 
renovation project of the Town Offices building, and including all costs incidental and related thereto; 
provided, however, that the vote taken hereunder shall be expressly contingent upon approval by the voters 
of a ballot question to exclude the amounts required to pay for the bond or any notes issued for such 
project from the provisions of Proposition 2 Vi, so called; or take any other action relative thereto. 



Selectmen 



ARTICLE 10 



To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be used for the repair and maintenance of 
certain Lincoln School Campus classrooms and buildings, including all costs incidental and related 
thereto; or take any other action relative thereto. 



School Committee 



ARTICLE 1 1 



To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be used for the repair and maintenance of 
certain Town buildings, including all costs incidental and related thereto; or take any other action relative 
thereto. 

Selectmen 



-43- 



ARTICLE 12 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be used for the repair and maintenance of the 
Lincoln Library, including all costs incidental and related thereto; or take any other action relative thereto. 

Library Trustees 

ARTICLE 13 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be used for the repair and maintenance of the 
Town IT infrastructure, including all costs incidental and related thereto; or take any other action relative 
thereto. 

Selectmen 

ARTICLE 14 

To receive and act upon a report from the Community Preservation Committee on the Fiscal Year 2012 
Community Preservation Budget, and to appropriate or reserve for later appropriation monies for the 
administrative expenses of the Community Preservation Committee, the payment of debt service, the 
undertaking of Community Preservation projects and all other necessary and proper expenses for the year, 
and to determine whether such sums shall be raised from the Community Preservation Fund, transferred 
from available funds, borrowed, or any combination of these methods; or take any other action relative 
thereto. 

Community Preservation Committee 



ARTICLE 15 

To see if the Town will vote to accept and expend such sum or sums of money that may be available under 
the provisions of Massachusetts General Laws, Chapter 90, Section 34, Clause 2(a) or other state roadway 
reimbursement programs and to authorize the Board of Selectmen to enter into a contract with the 
Massachusetts Department of Transportation Highway Division and to authorize the Treasurer, with the 
approval of the Board of Selectmen, to borrow in anticipation of 100% reimbursement of said amounts; or 
take any other action relative thereto. 

Selectmen 

ARTICLE 16 

To receive and act on a recommendation from the Board of Selectmen and Finance Committee with regard 
to the presentation of the annual Bright Light Award, and to raise and appropriate the necessary funds to 
support this award; or take any other action relative thereto. 

-44- 



Selectmen 

ARTICLE 17 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to fund the Group Insurance Liability Fund 
established by Chapter 474 of the Acts of 2008, which Fund will allow the Town to meet the so-called 
"other post-employment benefits" funding obligations established by the Statements 43 and 45 of the 
General Accounting Standards Board; or take any other action relative thereto. 

Finance Committee 

ARTICLE 18 

To see if the Town will vote to transfer from free cash a sum of money equal to the state reimbursement 
amounts for Special Education Medicaid expenses to supplement the FY 12 Lincoln School operating 
budget; or take any other action relative thereto. 

School Committee 

ARTICLE 19 

To see if the Town will vote to establish a special purpose stabilization fund in accordance with 
Massachusetts General Laws, Chapter 40, Section 5B for the purpose of funding future debt service 
obligations and, as funding therefore to raise and appropriate a sum of money by taxation, by transfer 
from available funds (including any amount appropriated under Article 7 that exceeds the final Lincoln 
assessment voted by the Lincoln Sudbury Regional High School Committee for Fiscal Year 2012 in 
accordance with law), by borrowing or any combination thereof; or take any other action relative thereto. 

Finance Committee 



ARTICLE 20 

To see if the Town will vote to transfer from Water Enterprise Retained Earnings a sum of money for 
engineering services and process modifications related to the water distribution and treatment systems; 
or take any other action relative thereto. 

Water Commissioners 

ARTICLE 21 

To see if the Town will vote to transfer from free cash or any other source of funds a sum of money to 
reduce the total amount to be raised by taxation pursuant to the votes previously taken under Article 7 of 
this Warrant, or any other article of this Warrant authorizing the appropriation of funds; or take any other 
action relative thereto. 

Finance Committee 



-45 



ARTICLE 22 

To see if the Town will vote to reauthorize revolving accounts previously established by vote of the Town 
under Massachusetts General Laws, Chapter 44, Section 53E V2, for the following purposes: school bus 
fees, pre-school tuitions, ambulance services, fire alarm maintenance fees, firearms licenses fees and 
housing rental income, (with amendment to the fund amount for the ambulance services fees), said fees of 
the revolving accounts to be expended by the authorized entity without further appropriation; or take any 
other action relative thereto. 

Selectmen 

ARTICLE 23 

To see if the Town will vote to authorize the Board of Selectmen to dispose, by auction or other 
appropriate method, three paintings having been gifted to the Town, and having been on display at Bemis 
Hall, and having originally been part of the collection of Julian DeCordova, subject to applicable 
procurement laws and upon such terms and conditions as the Board deems to be in the best interest of the 
Town; proceeds derived from such disposition to be deposited into a revolving fund established for the 
purpose of funding cultural and arts programs and activities; or take any other action relative thereto. 

Selectmen 

ARTICLE 24 

To see if the Town will vote to establish a new revolving account for the Selectmen under Massachusetts 
General Laws, Chapter 44, Section 53E V2, in an amount not to exceed $230,000 for Fiscal Year 2012, for 
the purpose of accepting receipts received in connection with the disposition of artwork as otherwise 
authorized by the Town, and received in connection with Town cultural and arts programs and activities 
organized or sponsored by the Board of Selectmen; said receipts to be expended by the Board of 
Selectmen in connection with activities associated with the sale or auction of the paintings and for cultural 
and arts programs and activities and without further appropriation; or take any other action relative thereto. 

Selectmen 

ARTICLE 25 

To see if the Town will vote to establish a new revolving account for the Celebrations Committee under 
Massachusetts General Laws, Chapter 44, Section 53E l A, in an amount not to exceed $30,000 for Fiscal 
Year 2012, for the purpose of accepting receipts received in connection with the Town activities organized 
or sponsored by the Celebrations Committee; said fees to be expended by the Committee in connection 
with such activities and without further appropriation; or take any other action relative thereto. 

Recreation Committee 



46 



ARTICLE 26 

To see if the Town will vote to transfer balances remaining in accounts that were established for capital 
projects previously approved at Town Meeting for the purposes as shown in the table that follows, in 
accordance with Massachusetts General Laws, Chapter 44, Section 20, and to use funds for future debt 
service obligations thereunder; or take any other action relative thereto. 





Completed Capital Project Balances -Request f( 


ir Reauthorization 






Original Project 


Date Voted 


Original Amount 


Amount Remaining 


Reauthorize for: 


Ricci Land Acquisition 


3/26/1984 


775,000 




5,439.03 


Future Debt service 


Flint Land Acquisition 


4/1/1989 


2,420,000 




1,805.27 


Future Debt service 


Bemis Hall Renovations 


3/23/2003 


415,000 




1,22150 


Future Debt service 


Town Office -Gutter Replacement 


3/23/2003 


140,000 




162.09 


Future Debt service 


Fire Engine 


3/27/2004 


415,000 




1,221.50 


Future Debt service 



Finance Committee 



ARTICLE 27 

To see if the Town will vote to transfer the Umbrello conservation land which consists of three 
contiguous parcels totaling approximately 22.66 acres, shown as Assessor's Map/Block/Lot 119-13-1, 
119-13-21 & 119-13-24, which includes the entirety of Blue Heron Organic Farm, extensive wetlands 
along a feeder stream to Stony Brook, and a mature white pine stand, from the Conservation 
Commission for conservation purposes to the Conservation Commission for such purposes and also to 
the Board of Selectmen for the purpose of conveying a conservation or agricultural restriction, and to 
authorize the Board of Selectmen to convey such restriction; it is anticipated that such conveyance would 
be made to the Lincoln Land Conservation Trust consistent with the current land protection protocols of 
the Town's conservation organizations and pursuant to an agreement with the Massachusetts Audubon 
Society; and further, to authorize the Board of Selectmen or Conservation Commission to accept a 
conservation or other restriction on the abutting land of the original Umbrello Farm, shown as Assessor's 
Map/Block/Lot 119-3-3 and 119-3-4 totaling approx. 9.58 acres; and further, to authorize the Board of 
Selectmen to petition the General Court, pursuant to Article 97 of the Amendments of the Massachusetts 
Constitution, for approval of such change in use and conveyance of a conservation restriction as 
described herein; or take any other action relative thereto. 

Selectmen 



ARTICLE 28 

To see if the Town will vote to hear a report of the Green Energy Technology Committee regarding 
progress made with various grant funded initiatives; or take any other action relative thereto. 

Selectmen 



47- 



ARTICLE 29 

To see if the Town will vote to accept Massachusetts General Law, Chapter 138, Section 33B to authorize 
the Board of Selectmen to permit on-premises (restaurant) sales of alcohol on Sundays beginning at 10:00 
a.m., or take any other action relative thereto. 

Selectmen 

ARTICLE 30 

To see if the Town will vote to authorize the Board of Selectmen to file a petition, or take whatever 
action necessary, with the Great and General Court in order to allow the Town, through its Board of 
Selectmen, to issue a "license to pour" full alcoholic beverages to be consumed on the premises with 
such license to be subject to the provisions of G.L. CH. 138. 

Citizen Petition 

ARTICLE 31 

To see if the Town will vote to authorize the Board of Selectman to file a petition with the Great and 
General Court in order to allow the Town, through its Board of Selectman, to issue a retail liquor license 
for the sale of beer and wine with such license to be subject to the provisions of G.L. Ch. 138, and that, 
upon passage of said special act by the Great and General Court, the authority to issue said license shall 
not be effective until the question of allowing the Town to issue a beer and wine license, as described 
above, is passed by a majority of the votes cast on a ballot question at the Town election succeeding 
passage of the special act. 

Citizen Petition 

ARTICLE 32 

To see if the Town will vote to authorize the Board of Selectmen to file a petition with the Great and 
General Court in order to allow the Town, through its Board of Selectmen, to issue an all-alcoholic club 
license to The Groves, subject to all other applicable provisions of G.L., Ch. 138; and further that such act 
shall not take effect until approval by the voters at an election; provided however, that the General Court 
may make clerical or editorial changes of form only to the bill, unless the Board of Selectmen approves 
amendments to the bill before enactment by the General Court and to authorize the Board of Selectmen to 
approve amendments which shall be within the scope of the general public objectives of this petition; or 
take any other action relative thereto. 

Citizen Petition 



48 



ARTICLE 33 

To see if the Town will vote to amend Article V of the General Bylaws of the Town by changing the name 
of the "Recreation Committee", as set forth in the title of said article and in each instance in which it 
appears, to the "Parks and Recreation Committee"; or take any other action relative thereto. 

Recreation Committee 



ARTICLE 34 

To see if the Town will vote to amend the General By-laws of the Town by inserting a new by-law to be 
known as the "Right To Farm By-law", substantially as on file with the Town Clerk's office, which by-law 
would recognize the right to farm as provided by state law and the constitution, and provide a mechanism 
for resolution of disputes regarding the operation of farms; or take any other action relative thereto. 

Agricultural Commission 



ARTICLE 35 

To see if the Town will vote to amend the Zoning Bylaw and Zoning Map to add the property located at 
110 Concord Road to the Wireless Communications Facility Overlay District, or take any action relative 
thereto. 

Citizen Petition 



ARTICLE 36 

To see if the Town will vote to amend the Zoning Bylaw and Zoning Map to add the following parcels of 
land to the Wireless Communications Facilities Overlay District 

Parcel ID Street Address 

61 7 1 108 Concord Road 

61 5 104 Concord Road 



or act in any other manner in relation thereto. 



Citizen Petition 



49 



ARTICLE 37 

To see if the Town will vote to amend the Zoning Bylaw and Zoning Map to add the following parcels of 
land to the Wireless Communications Facilities Overlay District 



D arc 


:elID 


83 


3 


83 


4 


76 


1 


76 


2 


41 


5 



or act in any other manner in relation thereto. 

Citizen Petition 

ARTICLE 38 

To see if the Town will vote to amend the Zoning Bylaw by deleting Section 1 1, the B-3 Selected Light 
Industrial District, and by deleting Section 12.1, the C - Open Space Conservation District, and by 
deleting Section 12.4, the H - Historic District, and by renumbering the remaining sections accordingly; 
or take any other action relative thereto. 

Planning Board 

ARTICLE 39 

To see if the Town will vote to amend the Zoning Bylaw by deleting Section 16.3 (b) which requires a 
permit from the Building Inspector for street signs and traffic control signs erected by departments and 
agencies of the Town, and by renumbering the remaining sections accordingly; or take any other action 
relative thereto. 

Planning Board 

ARTICLE 40 

To see if the Town will vote to amend Zoning Bylaw Sections 6 and 17, to clarify the treatment of uses 
that have exemptions under Massachusetts General Law, Chapter 40A, Section 3, and to add a trigger for 
site plan review for additions and accessory structures to non-residential uses in residential zones, 
substantially as on file with the Town Clerk's office; or take any other action relative thereto. 

Planning Board 



50 



ARTICLE 41 

To see if the Town will vote to amend various sections of the Zoning Bylaw to make minor ministerial or 
clerical amendments, or to provide clarifying language to certain sections, substantially as on file with the 
Town Clerk's office; or take any other action relative thereto. 

Planning Board 

ARTICLE 42 

To see if the Town will vote to hear a report of the Lincoln Station Planning Committee; or take any other 
action relative thereto. 



Planning Board 

ARTICLE 43 

To see if the Town will vote to hear a report of the Comprehensive Plan Implementation Committee; or 
take any other action relative thereto. 



Planning Board 



51 



Hereof fail not and make return of this Warrant with your doings, thereon to the Town Clerk, at or 
before the time for the meeting aforesaid. Given under our hands this the /*/^ day of 

February in the year of our Lord two thousand and eleven. 




D. Noah Eckhouse 



SELECTMEN OF LINCOLN 



52 



Glossary 



Debt Exclusion and Capital Exclusion: Proposition 2 1 / 2 allows a town to raise monies for 
capital projects or for the payment of debt service costs using either a capital or debt 
exclusion, respectively. Unlike the override, which results in a permanent increase in the 
town's levy limit, a capital exclusion is added to the levy limit or ceiling only for the year in 
which the project is being undertaken. Likewise, debt exclusion is added to the levy limit or 
levy ceiling for the life of the debt only. Both of these exclusions require a 2/3 vote of the 
Selectmen in order to be placed on a ballot, with a majority of the electorate needed for 
authorization. 

Free Cash: This is money that had been appropriated but not spent for various budget line 
items together with unforeseen revenues. These monies are certified annually by the 
Department of Revenue as the town's free cash. 

Levy (Tax), Levy Ceiling, and Levy Limit: The property tax levy is revenue raised through 
real and personal property taxes. Municipal revenues are raised through the tax levy, State 
Aid, and local receipts. The tax levy is the largest source of revenue. 

Proposition 2V 2 places constraints on the magnitude of the levy imposed by a town as well as 
the amount by which the levy can be increased from one year to the next. The two limits on 
property taxes imposed by Proposition 2V 2 are: 

• levy ceiling - This establishes an overall cap on the levy. Ordinarily a town cannot levy 
more than 2.5% of the total full and fair cash value of all taxable real and personal 
property. 

• levy limit - The maximum levy allowed in a given year is the levy limit. This will always 
be equal to or less than the levy ceiling. The levy limit for any fiscal year amounts to the 
previous year's levy limit (less excluded debt) increased by 2.5% plus new growth, 
exclusions, and any override authorized by the electorate. 

Levy Increase: The difference in the levy between one year and the next is the levy 
increase. This number is often represented as a percent. The town may set its levy at any 
amount up to its levy limit. It is important to recognize that the actual levy may increase more 
than 2.5% in a given year. This is allowable under Proposition 2!4 

Local Revenue (Receipts): Local revenue or local receipts include excise taxes, rental 
fees, license and permit fees, investment income, cell tower income, and other "pay for 
service" fee income, such as recreation and ambulance fees. 

New Growth: Proposition 2!4 allows the town to increase its levy limit annually by an 
amount based on the value of new construction and other growth in the tax base that is not 
the result of revaluation. This provision allows the town to respond to new growth that may 
result in additional municipal costs; for example, the construction of new housing may result 
in increased school enrollments and therefore higher education costs. New growth becomes 
part of the levy limit base. 



53 



Override: Proposition 214 allows a town to assess taxes in excess of the annual 2.5% 
increase plus new growth by passing an override. When an override is passed, the levy 
limit for the year is increased by the amount of the override. This results in a permanent 
increase in the town's levy limit. An override requires a majority vote of the Selectmen to 
be placed on a ballot. A majority vote of the electorate is needed for approval. 

Reserve Fund: This fund, established by the annual Town Meeting, is under the control of 
the Finance Committee. Transfers may be made from it for unforeseen expenditures. The 
limit on the size of this fund is 5% of the tax levy of the current fiscal year. 

SBAB: This refers to State Aid available to the Town or the Regional School District through 
the State Building Assistance Board (SBAB) as partial reimbursement for the capital and 
interest costs of our school construction projects. 

Stabilization Fund: The stabilization fund is a reserve account that allows the Town to put 
aside money in anticipation of future expenses. 

Tax Rate: The tax rate is the amount of tax charged by the Town expressed in terms of a 
unit of the tax base: for example, $9.35 per $1000 of the assessed valuation of taxable 
property. 



54- 




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TOWN OF LINCOLN Pre-sorted Standard 

Town Offices U.S. POSTAGE PAID 

16 Lincoln Road Permit #11 

Lincoln, MA 01773 Lincoln, MA 01773 



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LINCOLN, MA 01773 



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